The gene for acetyl-CoA carboxylase, the rate-limiting enzyme in the biosynthesis of long-chain fatty acids, contains two promoters; promoter I (PI) and promoter II (PII) which are responsible for generation of class I and class II ACC mRNAs, respectively. Class I ACC mRNAs are present in adipose tissue, but only a trace was found in the liver under normal physiological conditions. However, class I mRNAs were induced under stimulated lipogenic conditions. To investigate how PI is regulated in vivo, we generated transgenic mice containing a reporter gene under the control of PI. In transgenic mice, PI is generally inactive and a small amount of PI activity was found only in the adipose tissues of female animals. Stimulated lipogenic conditions activated PI about 17-fold over normal conditions and again only in white adipose tissues of female animals.