itsetf is generated by coa which is hormonally regulated .it seems that the isoform coa is particularly concerned with the control of oxidation through the inhibition of CTP by coa in the fasted condition a high glucagon insulin ratio elevates cellular cAMP thus allowing short-term inhibition of coa by phosphorylation .
reduction of the glucagon insulin ratioon feeding reverscs this effect. thus fattyacidsynthesis and degradation are co-regulated by liver hormonal level