Recently resting muscle acetylcarnitine content (AC) has been proposed as a marker for peripheral insulin resistance. However, muscle oxidative capacity and glucose availability may largely contribute to interindividual AC fluctuations independent of peripheral insulin sensitivity. In this study we monitored resting muscle AC in healthy subjects using 1H MRS in response to carbohydrate ingestion and examined the relationship of fasting muscle AC to muscle oxidative capacity measured by 31P MRS. Our results show a strong relationship between mitochondrial capacity and fasting muscle AC and also show that carbohydrate ingestion causes a rapid sharp decline in muscle AC.
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