Pantothenic acid is a precursor of coenzyme A (CoA), an important cofactor and acyl group carrier in cells. One of the main functions for CoA is the formation of acetyl-CoA, vital for cellular respiration and the metabolism of carbohydrates and fatty acids through the Krebs cycle. Distribution studies indicate that tissues with the highest retention of pantothenic acid are the kidneys, pituitary gland, heart, muscle, liver and adrenal glands.