When expressed independently of the eut operon it can restore growth to a double pta-acs deletion mutant. acetyl-CoA + phosphate = acetyl phosphate + CoA Activated by pyruvate, unaffected by NADH, ATP and PEP, unlike Pta. kcat is 415.5 sec(-1) for acetyl-CoA formation, kcat is 119.8 sec(-1) for acetyl phosphate formation. Optimum pH is 7.8. Amine and polyamine degradation; ethanolamine degradation. Homodimer. It is not clear if this enzyme is found in the cytoplasm or the bacterial microcompartment. Belongs to the phosphate acetyltransferase and butyryltransferase family. In strain MG1655 the eut operon is interrupted by the CPZ-55 prophage, encoding 9 genes situated between eutA and eutB, which are translated in the other direction. CPZ-55 may prevent expression of the eut operon in strain MG1655. Strain W3110 does not have this prophage element and should be able to express the operon.