The acetyl-CoA carboxylase gene contains two promoters, PI and PII which generate multiple mRNA forms. We have used the reverse transcription-polymerase chain reaction to investigate tissue specific promoter usage in rats either fed a standard chow diet, starved for 48 h, or starved and then refed a high carbohydrate, low fat diet. Expression of PII-generated mRNAs was seen in all tissues examined and was not dramatically changed by food removal or refeeding. PI-generated mRNAs were expressed at variable levels in a narrower range of tissues and were regulated by these dietary manipulations. Thus only the PI promoter is responsive to diet and the ability of a tissue to use this promoter determines whether it can alter fatty acid synthesis in response to nutritional challenges.