Acetyl CoA is a small molecule that acts as a key intermediate in metabolism. It is formed by the breakdown of carbohydrates, fatty acids, and amino acids and serves as a substrate for the tricarboxylic acid (TCA) cycle, also known as the Krebs cycle. Its formation is catalyzed by the enzyme pyruvate dehydrogenase complex when pyruvate, derived from glycolysis, undergoes oxidative decarboxylation.