By inducing SREBP1c, a master regulator of triglycerides and FA synthesis, activation of LXRα promotes the expression of various enzymes involved in fatty acid biosynthesis, including ATP citrate lyase (ACLY), acetyl-CoA carboxylase (ACACA), FAS, SCD1, and glycerol-3-phosphate acyltransferase (GPAT3) [67], and promotes steatosis. Here, GPAT3 is linked to steatosis.