AcylCoA binding protein (ACBP) is a highly-conserved protein found in the cells of all eukaryotes from yeast to humans. The protein binds activated fatty acids (acylCoAs) with an extremely high affinity and is thought to be the intracellular carrier of activated fatty acids from the fatty acid synthetase to the acylCoA consuming enzymes (in beta-oxidation, protein-acylation etc.)