G3P is the foundation for both TAG and phospholipid synthesis. G3P is acylated twice to form phosphatidate. In TAG synthesis, the phosphoryl group is removed from G3P to form DAG, which is then acylated to form TAG. In phospholipid synthesis, phosphatidate commonly reacts with CTP to form CDP-DAG, which then reacts with an alcohol to form a phospholipid. Alternatively, DAG may react with a CDP-alcohol to form a phospholipid