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AACS(acetoacetyl-CoA synthetase) is also named as ACSF1 and belonogs to the ATP-dependent AMP-binding enzyme family. In mammals, AACS is present in the cytosolic fractions of various tissues, especially lipogenic ones, and acetoacetate is known to be effectively incorporated into cholesterol and fatty acids. These results indicate that AACS may supply acetyl units to cytosolic compartment for cholesterol and/or fatty acid biosynthesis. It has 3 isoforms produced by alternative splicing.