**2. Biogenesis of lipid inclusions in bacteria and eukaryotes**

The current models of lipid droplet biogenesis are still hypothetical and have been reviewed extensively by Murphy in 1999 and Ohsaki in 2009 [22,23]. The most common model supposes that the membrane protein diacyltransferase DGAT1 synthesizes triacylglycerols (TAG), which accumulate between the two membrane leaflets of the endoplasmic reticulum (ER) to be finally released by budding. The lipids are covered by a phospholipid monolayer from the ER membrane.

The formation of lipid bodies in bacteria has been even less characterized. Wältermann et al. suggested in 2005 that a bifunctional wax ester synthase/acyl-CoA:diacylglycerol acyltrans‐ ferase, (WS/DGAT) synthesizes TAG for lipid body formation. WS/DGAT is an integral membrane protein and synthesizes a growing globule around the cytoplasmic portion of the enzyme. Finally the lipid body is released to the cytoplasm. The origin of the surface phos‐ pholipid monolayer is not known [22,24].
