Glycerol accepts fatty acids from acyl-CoAs to synthesize glycerol lipids. Glycerol phosphate comes from glycolysis—specifically from the reduction of dihydroxyacetone phosphate using NADH as a cofactor. Then the glycerol phosphate accepts two fatty acids from fatty acyl-CoA. The fatty acyl-CoA is formed by the expenditure of two high-energy phosphate bonds from ATP.
Fatty acyl-CoA is the donor of the fatty acyl group to the two
nonphosphorylated positions of glycerol phosphate to make a
phosphatidic acid.
The third fatty acid can be added after the removal of the phosphate of the phosphatidic acid. This scheme results in a triacylglycerol, although other phosphatidic acids can be used as precursors to various membrane lipids.