Fatty acids are carboxylic acids with hydrocarbon side chains and are primarily synthesized in the liver, kidney, and adipose tissues through a multi-stage process involving acetyl-CoA and NADPH. The synthesis occurs via fatty acid synthase, which catalyzes the formation of palmitate, a 16-carbon saturated fatty acid, from acetyl-CoA and malonyl-CoA in a series of reactions. Regulation of fatty acid synthesis is influenced by acetyl-CoA carboxylase and hormonal factors, with insulin promoting and glucagon inhibiting the process.