Acyl-coenzyme A:cholesterol acyltransferase () is an intracellular protein located in the
endoplasmic reticulum that forms
cholesterol esters from
cholesterol. Accumulation of cholesterol esters as cytoplasmic lipid droplets within macrophages and smooth muscle cells is a characteristic feature of the early stages of atherosclerotic plaques (Cadigan et al., 1988). == Structure and biogenesis ==