The　pharmaceutical　industry,　an　essential　sector　of　the　global　economy,　heavily　relies　on　ethanol　solvents,　which　leads　to　significant　volatile　organic　compounds　(VOCs)　emissions.　As　a　sustainable　treatment　method　aligning　with　carbon　reduction　goals,　this　study　proposed　and　demonstrated　a　synergistic　approach　of　using　microalgae　(Chlorella　sorokiniana　FACHB-24)　and　acetic　acid　bacteria　(Acetobacter　pasteurianus　CICC　20056)　to　recover　ethanol　into　value-added　products　(algal　lipids).　In　the　innovative　co-culture,　A.　pasteurianus　oxidizes　ethanol　to　acetic　acid,　which　is　fed　to　algae　for　lipid　production.　This　method　increased　biomass　and　lipid　yield　by　21.29%　and　150.16%　(p　＜　0.05),　respectively,　compared　to　microalgae　directly　using　ethanol.　Some　operational　parameters　including　ethanol　concentration,　bacterial-algal　biomass　ratio,　pH　value,　and　light　intensity　made　influence　on　lipid　production.　Under　the　optimal　conditions　(1.0%　v/v　ethanol　concentration,　1:10　bacterial-algal　biomass　ratio,　pH　6.5,　and　5000　lux　light　intensity),　the　maximal　biomass　and　lipid　yields　were　572.5　mg　L-　1　and　161.1　mg　L-　1　(26.7%　lipid　content),　respectively.　In　the　harvested　lipid　from　microalgae,　C16　-　C18　fatty　acids　made　up　98.22%　of　the　total　fatty　acid　methyl　esters　content.　In　proteomic　comparison　of　the　single　culture　and　co-culture,　the　conversion　of　ethanol　to　acetate　by　A.　pasteurianus　provides　C.　sorokiniana　with　a　more　efficient　acetyl-CoA　source　by　bypassing　energy-intensive　glycolysis　and　directly　enhancing　lipid　synthesis.　This　study　provides　a　solution　to　increasing　the　lipid　production　from　ethanol　gas　as　a　sustainable　VOCs　management　of　pharmaceutical　industry.