1. Uropygial glands of domestic goose and mallard which synthesize methyl-branched fatty acids, contain large quantities of cytosolic malonyl-CoA decarboxylase and a small quantity of mitochondrial enzyme. 2. Uropygial glands of chicken and the liver of geese which generate little methyl-branched acids, contain only small quantities of malonyl-CoA decarboxylase and in such cases the enzyme is in the mitochondria. 3. The mitochondrial decarboxylase from the uropygial gland and liver of goose is immunologically similar to the cytosolic decarboxylase of the uropygial gland. 4. The mitochondrial enzyme probably protects the mitochondrial enzymes which are susceptible to inhibition by malonyl-CoA, whereas the cytosolic enzyme promotes the synthesis of methyl-branched acids.