Malonyl-CoA signals glucose utilization and it controls the entry and oxidation of long-chain fatty acids (LCFA) in the mitochondria. Circulating glucose in the liver stimulates its uptake. Glucose oxidation produces citrate which can be converted to malonyl-CoA by acetyl-CoA carboxylase. Malonyl-CoA inhibits the carnitine palmitoyltransferase (CPT) that controls the entry and oxidation of LCFA. The glucose-derived malonyl-CoA prevents the oxidation of fatty acids and favors fatty acid esterification.