As induction of peroxisomal fatty acid β‐oxidation emerges as a pathogenic mechanism for ethanol‐induced hepatic lipid accumulation, the key enzyme ACOX‐1 in peroxisomal fatty acid oxidation might be a potential drug target for the treatment of alcoholic fatty liver by lowering the level of ethanol oxidation. This evidence concerns the gene ACOX1 and Hepatic steatosis.