Using the tyrosine fluorescence quenching as a criterion for acyl-CoA binding, we have shown that acyl-CoA-binding protein (ACBP) binds acyl-CoA esters with a chain length greater than C8 with equal affinity. The binding studies indicated a binding stoichiometry of 1 mol of acyl-CoA/2 mol of ACBP. The protein was found in liver, adipose tissue, intestinal mucosa, kidney, heart, brain, muscles and mammary gland. The highest concentration was found in liver cytosol and the lowest in muscles and mammary gland. ACBP could not be shown to bind non-esterified fatty acids.