Plant and fungal mitochondria contain type II fatty acid synthesis systems closely related to those of bacteria in which the individual reactions are catalyzed by separate soluble proteins acting on intermediates bound to acyl carrier protein (ACP). Mammalian mitochondria are thought to synthesize fatty acids, but evidence for the key ACP component was lacking since the only reported ACP was the SDAP subunit of the membrane-bound NADH:ubiquinone oxidoreductase, We report that most of the SDAP is found in the soluble (matrix) fraction of bovine heart mitochondria and is therefore available to carry the intermediates of type II fatty acid synthesis.