In the liver, the precursors of the ketone bodies are:

Ketosis does not occur in vivo unless there is an increase in the level of circulating FFAs that arise from lipolysis of triacylglycerol in adipose tissue. FFAs are the precursors of ketone bodies in the liver. The liver, both in fed and in fasting conditions, extracts ~30% of the FFAs passing through it, so that at high concentrations the flux passing into the liver is substantial. Therefore, the factors regulating mobilization of FFA from adipose tissue are important in controlling ketogenesis. HARPERS ILLUSTRATED BIOCHEMISTRY 30th ed Page no 230