Abstract: Disclosed is a microorganism, which has been engineered to acquire methylotrophy. More particularly, the application describes a non-naturally occurring microorganism, which has been engineered to express or include a first enzyme and a second enzyme, wherein the first enzyme is a methanol dehydrogenase (Mdh) enzyme or a methanol oxidase (Mox) enzyme, and wherein the second enzyme is a dihydroxyacetone synthase (Das) enzyme or a transketolase enzyme. The application also describes element and applications, more particularly kits and methods, which include or use the microorganism.