Glucose provides two important precursors for the synthesis of triacylglycerol and fatty acids. Specifically, dihyroxyactone phosphate (DHAP) and acetyl CoA are both derived from glucose. DHAP provides the backbone to build triacylglycerol, while acetyl CoA (from pyruvate) is the precursor for fatty acid synthesis. On the other hand, acetyl CoA derived from the Beta-oxidation of even-chain fatty acids can not be used for glucose synthesis.