ACAT1 gene encodes a mitochondrial enzyme th at catalyzes the reversible formation of acetoacetyl-CoA from two molecules of acetyl-CoA. It also facilitates the lipoprotein assembly and dietary cholesterol absorption. In addition to its acyltransferase activity, it also catalyzes the esterification of 24(S)-hydroxycholesterol (24S-OHC), which results in lipid droplet formation and induces 24S-OHC-mediated apoptosis. Furthermore, ACAT1 expression also serves as a potent prognostic marker for prostate cancer.