Acetyl-CoA carboxylase catalyzes the carboxylation of acetyl-CoA to malonyl-CoA. This reaction constitutes
the first committed step of fatty acid synthesis in most organisms, while its product also serves as a universal precursor
for various other high-value compounds. The important regulatory and rate-limiting role of acetyl-CoA
carboxylase makes this enzyme a powerful tool in a variety of biotechnological and medical projects. This review
presents the current knowledge on structural and functional features of the enzyme and focuses on its divergent
applications. Different metabolic engineering attempts that lead to the production of various compounds, such
as fatty acids, polyketides or flavonoids, are presented and their advantages and limitations discussed. The importance
of studies on acetyl-CoA carboxylase activity for design and development of new herbicides and antibiotics
as well as for medical intervention is also highlighted.