NOVELTY - Recombinant microorganism comprising a metabolic pathway for synthesizing acetyl phosphate from methanol, methane or formaldehyde using a pathway comprising an enzyme having fructose-6-phosphoketolase (Fpk) activity and/or xylulose-5-phosphoketolase (Xpk) activity, is new.    USE - The recombinant microorganism is useful for synthesizing: acetyl phosphate from methanol, methane or formaldehyde; citrate, isocitrate, alpha -ketoglutarate and/or glutamate (all claimed); and ethanol, 1-butanol, isoprenoids and fatty acids from sugars.    ADVANTAGE - The method: provides enhanced acetyl-phosphate yield which is better than a wild-type or parental organism lacking Fpk and/or Xpk; and improves carbon yield in the production of fuels and chemicals derived from acetyl coenzyme-A.    DETAILED DESCRIPTION - INDEPENDENT CLAIMS are also included for: (1) recombinant microorganism comprising a pathway that produces acetyl-phosphate through carbon rearrangement of erythrose-4-phosphate and/or glyceraldehydes-3-phosphate and metabolism of a carbon source comprising methane, methanol, or formaldehyde; (2) a recombinant microorganism expressing enzymes that catalyze the conversion as described in (a)-(k), where at least one enzyme or the regulation of at least one enzyme that performs a conversion described in (a)-(k) is heterologous to the microorganism, where the conversions include: (a) the production of acetyl-phosphate and erythrose-4- phosphate (E4P) from fructose-6-phosphate and/or the production of acetyl-phosphate and glyceraldehydes-3-phosphate (G3P) from xylulose-5-phosphate; (b) the reversible conversion of fructose-6-phosphate and E4P to sedoheptulose-7-phosphate (S7P) and (G3P); (c) the reversible conversion of S7P and G3P to ribose-5-phosphate and xylulose-5-phosphate; (d) the reversible conversion of ribose-5-phosphate to ribulose-5-phosphate; (e) the reversible conversion of ribulose-5-phosphate to xylulose-5-phosphate; (f) the reversible conversion of xylulose-5-phosphate and E4P to fructose-6-phosphate and glyceraldehyde-3- phosphate; (g) the conversion of formaldehyde and ribulose-5-phosphate to D-arabino-3-hexulose 6-phosphate; (h) the reversible conversion of D-arabino-3-Hexulose 6-phosphate to fructose-6-phosphate; (i) the conversion of formaldehyde and xylulose-5-phosphate to glyceraldehyde-3-phosphate and dihydroxyacetone; (j) the conversion of glyceraldehyde-3-phosphate and dihydroxyacetone to fructose-6-phosphate; and (k) the conversion of methanol and a oxidized electron acceptor to formaldehyde and a reduced electron acceptor, where the microorganism produces acetyl-phosphate, or compounds derived from acetyl-phosphate using a carbon source comprising methanol, methane, and/or formaldehyde; (3) a recombinant E. coli that produces acetyl-phosphate comprising a genotype methanol dehydrogenase, hexulose-6-phosphate synthase, hexulose-6-phosphate isomerase, fructose-6-phosphoketolase or xylulose-5-phosphoketolase; (4) a recombinant yeast that produces acetyl-phosphate comprising a genotype methanol dehydrogenase, hexulose-6-phosphate synthase, hexulose-6-phosphate isomerase, fructose-6-phosphoketolase or xylulose-5-phosphoketolase; (5) a recombinant Bacillus methanolicus that produces acetyl-phosphate comprising a genotype fructose-6-phosphoketolase or xylulose-5-phosphoketolase; and (6) a recombinant microorganism (M1) comprising a metabolic pathway for the synthesis of acetyl phosphate from methanol, methane or formaldehyde using a pathway comprising an enzyme having fructose-6-phosphoketolase activity and/or xylulose-5-phosphoketolase activity, where the microorganism produces a metabolite comprising citrate, isocitrate, alpha -ketoglutarate and/or glutamate.