Pyruvate converts into acetyl coA in the presence of pyruvate dehydrogenase enzyme complex. The pyruvate dehydrogenase complex is a multi-molecular aggregate of three enzymes - pyruvate decarboxylase, dihydrolipoyl transacetylase and dihydrolipoyl dehydrogenase. It also requires Mg+2. This conversion is gateway step or link reaction between glycolysis and Krebs' cycle and acetyl coA acts as the connecting link. The formation of acetyl coA results in the production of 2 molecules of CO2 and 2 molecules of NADH2.