Carnitine is a naturally occurring hydrophilic amino acid derivative, produced endogenously in the kidneys and liver and derived from meat and dairy products in the diet. It plays an essential role in the transfer of long-chain fatty acids into the mitochondria for beta-oxidation. Carnitine binds acyl residues and helps in their elimination, decreasing the number of acyl residues conjugated with coenzyme A (CoA) and increasing the ratio between free and acylated CoA.L-Carnitine can be manufactured in the body provided the requisite vitamins and minerals are also present. These vitamins and minerals are B1, B6, C, and iron. The amino acids lysine and methionine are also needed for L-Carnitine synthesis. L-Carnitine is also present in meats and other animal foods, so vegetarians or vegans may consider supplementing with L-Carnitine. This would be especially important for athletes, since they are using large amounts of L-Carnitine during periods of exertion. L-Carnitine supplementation can help prevent fatty build-up in the heart and liver, and lead to general improvement in health.