Liver CoA is markedly higher in hyperthyroid rats as compared to hypothyroid rats, and in fasted rats as compared to fed rats. In hyperthyroid rats the CoA is increased mainly in the cytosol, while in fasted rats the increase is mainly in the mitochondria. Malonyl-CoA is markedly higher in hypothyroid rats than in euthyroid and hyperthyroid rats. With fasting, malonyl-CoA drops 80-85% in all thyroid states. These findings are discussed in relation to the regulation of fatty acid oxidation in the liver.