The level of miR-27b in nonalcoholic fatty liver disease (NAFLD) is significantly increased, and increased miR-27b-3p can promote adipocyte differentiation by inducing ACOT2 expression, and knockdown of ACOT2 expression can suppress lipid accumulation and adipocyte differentiation [61]. Here, ACOT2 is linked to metabolic dysfunction-associated steatotic liver disease.