It was examined the СoА catabolism in organs of white rats. The main organs of CoA catabolism were established. It was studied the influence of 4 – phosphopanthotenate on fatty acids level in vivo and in vitro. Our data show different effects of panthotenate and 4 – phosphopanthotenate acids on lipid metabolism and level of fatty acids in blood. This fact achieve the possibility of specific functions of 4 – phosphopanthotenate