<P> Fatty acid synthesis is the creation of fatty acids from acetyl - CoA and NADPH through the action of enzymes called fatty acid synthases . This process takes place in the cytoplasm of the cell . Most of the acetyl - CoA which is converted into fatty acids is derived from carbohydrates via the glycolytic pathway . The glycolytic pathway also provides the glycerol with which three fatty acids can combine (by means of ester bonds) to form triglycerides (also known as "triacylglycerols", to distinguish them from fatty "acids" - or simply as "fat"), the final product of the lipogenic process . When only two fatty acids combine with glycerol and the third alcohol group is phosphorylated with a group such as phosphatidylcholine, a phospholipid is formed . Phospholipids form the bulk of the lipid bilayers that make up cell membranes and surround the organelles within the cells (e.g. the cell nucleus, mitochondria, endoplasmic reticulum, Golgi apparatus etc .) </P> <P> Straight - chain fatty acids occur in two types: saturated and unsaturated . </P>

De novo synthesis of fatty acids occurs in