Alpha-tocopheryl acetate is the esterified version of alpha-tocopherol, the most biologically active form of vitamin E in humans. The acetate group makes the molecule more stable against oxidation during storage, which is why it is widely used in supplements. Once ingested, intestinal esterases remove the acetate, releasing free alpha-tocopherol for absorption. This conversion is efficient and well understood. Other forms you may encounter include dl-alpha-tocopheryl acetate (synthetic, a racemic mixture of eight stereoisomers) and d-alpha-tocopheryl acetate (natural-source, single RRR stereoisomer). The source material does not specify which stereoisomer this product uses; if that distinction matters to you, check the label or contact the manufacturer. Regardless of source, the acetate ester delivers vitamin E activity once metabolized. The 100 mg per softgel refers to the weight of the acetate ester, which provides approximately 67 mg (100 IU) of alpha-tocopherol equivalents.
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