The results indicated that the overall IHC score for enzymes in CE synthesis (ACAT1 + ACAT2) between rectal CRC (10.8) and rectal BCT (IHC score 10.4); however, the overall IHC score for enzymes in CE hydrolysis (NCEH1 + LAL) was higher in colon CRC (10.5) than in colon BCT (7.8). Here, ACAT2 is linked to colorectal carcinoma.