It was confirmed that the important metabolic site of acylcarnitine was liver in mamals from the results of its hydrolysis, in which percent of hydrolysis was 33%, 51 %, and 61% from incubation for 1 h, 3 h, and 6 h, respectively. In the triacylglycerol biosynthesis from (U-$^{14}C$)-palmitolyl-DL-carnitine, the optimum conditions were obtained in 0.1 M tris-HCl buffer, pH 7.4 and $20^{circ}C$ of incubation temperature. The effect of cofactors, such as $Ca^{2+}$, $Mg^{2+}$, ATP, and coenzyme A reduced the formation of triacylglycerol, rather increased the formation of phospholipid. This result showed that triacylglycerol synthesis from palmitolycarnitine did not need any cofactors. The comparison of the triacylglycerol biosynthesis from (U-$^{14}C$)-palmitic acid with that of (U-$^{14}C$)-palmitoyl-DL-carnitine showed the same optimum conditons in pH and incubation temperature. But in cofactors effect, tracylglycerol synthesis from $^{14}C$-palmitic acid was stimulated in the presence of ATP, CoASH, and $Mg^{2+}$ in 30 min incubation when it was compared with or without of cofactors. When the incubation period was prolonged to 3 h, triacylglycerol synthesis was reduced and, on the other hand, phospholipid synthesis was increased significantly more than 6 times. With the results from the different cell fractions, the highest triacylglycerol biosynthesis was prepresented with microsomal cytosol fraction and next was in order of mitochondrial fraction and nuclei cell debris fraction. As conclusion, firstly, it could be postulated that the direct mobilization of acyl group from palmitoylcarnitine to monoacylglycerol and diacylglycerol resulted triacylglycerol synthesis. Secondly, free fatty acid from hydrolysis of palmitoylcarnitine might from acyl CoA in the presence of ATP and CoASH, and continued the sequencial reactions with diacylglycerol and with Iysophospholipid to form the triacylglycerol and phospholipid, respectively.