The synthesis of fatty acids starts with a preparatory step in which acetyl-CoA is mediated from mitochondria to the cytosol. However, it cannot pass through the membrane, so it is transported as citrate, which is cleaved to acetyl CoA and oxaloacetate.
In the cytosol, acetyl CoA is transformed to malonyl CoA, that is, a three carbon compound. Fatty acid synthesis starts with the conduction of acetyl group from acetyl CoA to fatty acid synthase.
Two carbon groups, supplied to malonyl CoA, are supplemented to the developing acyl chain in a series of steps involving condensation, reduction, and dehydration reactions. Elongation of the fatty acid chain ceases at 16 carbon atoms, after seven cycles, as the free free fatty acid is discharged.