Acetyl-CoA carboxylase is the rate-limiting enzyme in the biogenesis o
f long chain fatty acids. There is a single copy of the gene for acety
l-CoA carboxylase per haploid chromosome set. The gene contains two pr
omoters whose primary transcripts are differentially spliced resulting
in multiple forms of acetyl-CoA carboxylase mRNA. These mRNA species
are different in the 5'-untranslated region, but contain the same codi
ng region. Generation of different forms of the mRNA is tissue specifi
c and controlled by physiological conditions. Two promoters contain an
extensive array of cis-elements that perceive changes in the cellular
environment signalling repression and induction of long chain fatty a
cid synthesis. The ability of the gene to respond to various lipogenic
signals and the presence of the same coding sequence in all acetyl-Co
A carboxylase mRNA species suggest that the biosynthesis of fatty acid
s required for multiple functions in the cells is primarily regulated
at the gene level.