The effect of intramitochondrial acyl-CoA on the respiration of rabbit heart mitochondria in different metabolic states was studied. Acyl-CoA inhibited O2 consumption by 11% in State 4 and by 6% in State 3. However, the effect of acyl-CoA was more pronounced (20%) in the intermediate state of respiration between State 4 and State 3. The data obtained suggest that acyl-CoA can regulate oxidative phosphorylation in heart mitochondria in vivo.