TECHNOLOGY FOCUS - BIOTECHNOLOGY - Preparation (Claimed): The yeast strain is produced by transforming a gene which synthesizes a metabolite which is involved in acetyl CoA cycle, where the gene is chosen from CoA-transferase, subunit A (CtfA) and CoA-transferase, subunit B (CtfB), and the gene encodes a polypeptide which has activity of acetoacetate decarboxylase (ADC) and secondary alcohol dehydrogenase (SADH). Preferred Strain: The yeast strain has improved activity of genes chosen from (a) gene encoding a polypeptide which has activity of ACS, and (b) gene encoding a polypeptide which has activity of ERG10. The yeast strain has improved activity of genes chosen from (a) gene encoding a polypeptide which has activity of ATP citrate lyase (ACL), (b) gene encoding a polypeptide which has activity of mitochondrial inner membrane carnitine transporter (CRC1), and (c) gene encoding a polypeptide which has activity of carnitine acetyltransferase gene (YAT1). Preferred Polypeptide: The polypeptide having ACS activity is (a) polypeptide comprising a 673 or 683 amino acid sequence (SEQ ID NO: 12 or 14) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 12 or 14 in which one or more amino acid residues are deleted, substituted, added or inserted. The polypeptide having ERG10 activity is (a) polypeptide comprising a 404 amino acid sequence (SEQ ID NO: 62) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 62 in which one or more amino acid residues are deleted, substituted, added or inserted. The polypeptide having ACL activity is (a) polypeptide comprising a 650 amino acid sequence (SEQ ID NO: 32) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 32 in which one or more amino acid residues are deleted, substituted, added or inserted. The polypeptide having ACLY activity is (a) polypeptide comprising a 497 amino acid sequence (SEQ ID NO: 34) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 34 in which one or more amino acid residues are deleted, substituted, added or inserted. The polypeptide having CRC1 activity is (a) polypeptide comprising a 615 amino acid sequence (SEQ ID NO: 24) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 24 in which one or more amino acid residues are deleted, substituted, added or inserted. The polypeptide having CRC1 activity is (a) polypeptide comprising a 706 amino acid sequence (SEQ ID NO: 28) fully defined in the specification, or (b) polypeptide comprising amino acid sequence of SEQ ID NO: 28 in which one or more amino acid residues are deleted, substituted, added or inserted. EXAMPLE - No suitable example given.