It is suppose to help with the absorption of CoQ10. From what I have read when taking acetyl-l-carnitine with 100mg of CoQ10, it is like taking 200mg. Reason - you only absorb so much of supplements by themselves. I have been taking it along with the CoQ10 due to congestive heart disease that runs on my mom's side of the family. I just did a google search and there are many good articles on the positive and side effects (few). I would google it to see. It is good for the heart, brain and muscle.