ATP citrate lyase (ACLY) is a crucial metabolic enzyme located in the cytoplasm, primarily expressed in the liver, adipose tissue, and various other tissues. It catalyzes the conversion of citrate into acetyl-CoA and oxaloacetate, serving as a key junction linking mitochondrial metabolism with lipid synthesis. ACLY regulates lipid balance within cells by participating in important biological processes such as fatty acid synthesis, cholesterol metabolism, and energy production. The enzyme's activity is regulated by nutritional status and hormone levels, and abnormalities or mutations in gene expression are closely associated with diseases like obesity, diabetes, and cancer.