FMN, also known as riboflavin phosphate, is a flavin containing electron carrier in the cell (Figure 14.7). It participates in oxidation/reduction reactions and, like FAD, differs from the nicotinamide coenzymes (NAD⁺ and  NADP+) in being able to accept electrons either singly or in pairs (Figure 14.8). NAD⁺ and  NADP+ can only accept electrons in pairs.