Catalyzes the conversion of acetaldehyde to acetyl-CoA, using NAD(+) and coenzyme A. Is the final enzyme in the meta-cleavage pathway for the degradation of aromatic compounds. acetaldehyde + CoA + NAD(+) = acetyl-CoA + H(+) + NADH Aromatic compound metabolism; 3-phenylpropanoate degradation. Interacts with MhpE. Belongs to the acetaldehyde dehydrogenase family.