The relevance of citrate and isocitrate metabolism in plants is discussed in connection with the different pathways for their conversions. The routes for citrate and isocitrate conversions are incorporated into the system of cross-linked metabolic processes and may provide carbon skeletons for nitrogen assimilation and reducing equivalents for biosynthetic reactions, support the functioning of the glyoxylate cycle and play an important role in the TCA and energy metabolism as a whole. The possibility of the coupling of citrate and isocitrate metabolism with various electron transport systems is discussed from the point of view of the efficiency of the balancing cellular NAD(P)H/NAD(P)+ and ATP/ADP ratios. The role of citrate and isocitrate and their derivations as potent effectors of some enzymes is considered. Special attention is paid to the enzymes associated with citrate and isocitrate metabolism and to the mechanisms which regulate their activity. The possibilities of the coordination of the main processes of energy and biosynthetic metabolism at the level of citrate and isocitrate distribution are discussed.