Acetyl-CoA is a common, yet important intermediate between carbohydrate metabolism and lipid metabolism (Figure 18.22). Although acetyl-CoA is an intermediate in fatty acid biosynthesis and degradation, it is only a product of carbohydrate breakdown. Acetyl-CoA cannot be synthesized into glucose in animals in net amounts. In plants and some microorganisms, however, acetyl-CoA can be made into glucose in net amounts because they contain the enzymes of the glyoxylate cycle.