Catalyzes the formation of fatty acid-cholesterol esters, which are less soluble in membranes than cholesterol (PubMed: 16647063, PubMed: 11294643). Plays a role in lipoprotein assembly and dietary cholesterol absorption (PubMed: 11294643). Utilizes oleoyl-CoA ((9Z)-octadecenoyl-CoA) and linolenoyl-CoA ((9Z,12Z,15Z)-octadecatrienoyl-CoA) as substrates (PubMed: 11294643). May provide cholesteryl esters for lipoprotein secretion from hepatocytes and intestinal mucosa (PubMed: 11294643). [Isoform 2]: Has lower enzymatic activity compared to isoform 1. [Isoform 3]: Has lower enzymatic activity compared to isoform 1.
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