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Acetyl L-Carnitine is the acetyl ester of L-carnitine, and is a source of both L-carnitine and an acetyl group. It its role as a precursor for the formation of acetylcholine (an important neurotransmitter), this compound helps maintain cognitive functions. This nutrient also facilitates the transport of long-chain fatty acids to enable beta-oxidation and energy generation, thus supporting physical performance.