1. Glycerol-3-Phosphate Formation: The process begins with the formation of glycerol-3-phosphate (G3P), usually derived from glucose via glycolysis. 2. Acylation: G3P is then acylated by GPAT to form lysophosphatidic acid (LPA). 3. Further Acylation: LPA is acylated by LPAAT to form phosphatidic acid (PA). 4. Dephosphorylation: PA is then dephosphorylated by a phosphatase to form diacylglycerol (DAG). 5. Final Acylation: Finally, DAG is acylated by DGAT to form triacylglycerol (TAG).