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An acetal is a functional group with the following connectivity R 2 C(OR') 2, where both R' groups are organic fragments. The central carbon atom has four bonds to it, and is therefore saturated and has tetrahedral geometry.
Acetyl-CoA is produced by the breakdown of both carbohydrates (by glycolysis) and fats (by beta-oxidation). It then enters the citric acid cycle in the mitochondrion by combining with oxaloacetate to form citrate. This conversion results in the complete conversion of the acetyl group of acetyl-CoA to CO2 and water.