Our studies indicate that the increased Acc1 mRNA levels associated with up-regulation of Srebp1 and Pparg mRNA levels are likely to cause an accumulation of hepatic TG in parallel with down-regulation of Cpt1α mRNA level, resulting in suppression of β-oxidation in female rat liver in the presence of hyperandrogenism and insulin resistance. Here, CPT1A is linked to hyperandrogenism.