Acyl CoA is a coenzyme involved in the metabolism of fatty acids. It is a temporary compound formed when Coenzyme A (CoA) attaches to the end of a long-chain Fatty Acid, inside living cells. The CoA is then removed from the chain, carrying two carbons from the chain with it, forming Acetyl-CoA. This is then used in the Citric Acid Cycle to start a chain of reactions, eventually forming many Adenosine triphosphate molecules.
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