In the liver, glycerol is activated by glycerol kinase. This enzyme is absent in adipose tissue. In both adipose tissues, glucose serves for glycerol 3-phosphate. Dihydroxyacetone phosphate (DHAP) produced in glycolysis is reduced by glycerol 3-phosphate dehydrogenase to glycerol 3-phosphate.

Glycerol 3-phosphate acyltransferase catalyses the transfer of an acyl group to produce lysophosphatidic acid. DHAP can also accept acyl group, ultimately resulting in the formation of lysophosphatidic acid. Another acyl group is added to lysophosphatidic acid to form phosphatidic acid (1, 2-diacylglycerol phosphate). The enzyme phosphates cleave off phosphate of phosphatidic acid to produce diacylglycerol. Incorporation of another acyl group finally results in synthesis of triacylglycerol as shown in Figure 10.5.