ACAT, a key enzyme in cholesterol esterification, serves as a biological catalyst. It facilitates the transfer of a fatty acid from acyl-CoA to the hydroxyl group of cholesterol, forming a cholesterol ester and CoA. There are two isoforms of ACAT: ACAT1 and ACAT2, each with distinct tissue distributions and roles. For example, ACAT1 is predominantly found in macrophages and adrenal glands, while ACAT2 is mainly present in the liver and intestines.