Sterol O-acyltransferase 1 (SOAT1; also known as ACAT1) and sterol O-acyltransferase 2 (SOAT2; also known as ACAT2) both play a role in the formation of fatty acid-cholesterol esters []. Cholesterol esters are less soluble in membranes than cholesterol and accumulate in atherosclerotic lesions, making ACAT inhibitors a pharmacological target against atherosclerosis [, ]. SOAT1 is present in steroidogenic tissues, kidneys, sebaceous glands and macrophages. SOAT2 is expressed predominantly in the liver and small intestine [, ].