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Formyl-CoA:oxalate CoA-transferase (EC 2.8.3.16) is an enzyme that catalyzes the reversible transfer of a coenzyme A (CoA) group from formyl-CoA to oxalate, producing formate and oxalyl-CoA. This reaction is the first step in the anaerobic degradation of oxalate by certain bacteria, most notably *Oxalobacter formigenes*, which uses this pathway as its sole means of energy production. The absence of *O. formigenes* in humans has been correlated with increased risk for kidney stone formation due to elevated systemic levels of oxalate.
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