Acetyl-CoA carboxylase(ACC) catalyzes the carboxylation of acetyl-CoA to produce malonyl-CoA.ACC is an important enzyme of regulating fatty acid synthesis metabolism.There are two ACC isoforms that are encoded by distinct genes.ACC α(260 kDa) is the principal isoform expressed in tissues that exhibit high rates of fatty acid synthesis such as liver,adipose tissue,and mammary gland.ACC β(280 kDa) is the major isoform observed in heart and skeletal muscle,where it is thought to function primarily in the regulation of β-oxidation of fatty acids.In this article the structure characteristics and basic functions of ACC were mainly discussed.