Lauroyl-L-carnitine may be used as an analytical standard to determine the content of the analyte in maize plants using high-performance liquid chromatography coupled to triple quadrupole-liquid chromatography with tandem mass spectrometry (LC-MS/MS). The exogenous application of carnitine stimulates the transportation of fatty acids into mitochondria. The possible effect of carnitine on the lipid trafficking between cytoplasm, mitochondrial matrix and the mitochondrial respiration in the leaves of maize grown under normal and cold conditions is investigated. It may also be used as an analytical reference standard for the quantification of the analyte in human urine samples using liquid chromatography/electrospray ionization tandem mass spectrometry (LC/ESI-MS/MS).