In a well fed state, acetyl CoA obtained from diet is least used in the synthesis of :

C i.e. AcetoacetateHMG CoA is an intermediate in the pathway of ketogenesis, and this is an immediate precursor of acetoacetateQ (Ist ketone body to be formed). Aceto acetyl CoA is the staing material for ketogenesis.Liver is the only organ which produces ketone bodiesQ and add to the blood, but it lacks the enzyme responsible for their degradation and utilization. This is the reason why liver does not utilize ketone bodiesQ.Ketosis is a metabolic adaption to starvation. Thus a ketone body (Acetoacetate) is formed in starvation not in well fed state