In enzymology, a phenylglyoxylate dehydrogenase (acylating; EC 1.2.1.58) is an enzyme that catalyzes the chemical reaction

phenylglyoxylate + NAD⁺ + CoA-SH ${\displaystyle \rightleftharpoons }$ benzoyl-S-CoA + CO₂ + NADH

The three substrates of this enzyme are phenylglyoxylate, NAD⁺, and CoA-SH, whereas its 3 products are benzoyl-S-CoA, CO₂, and NADH.

This enzyme belongs to the family of oxidoreductases, specifically those acting on the aldehyde or oxo group of donor with NAD+ or NADP+ as acceptor. The systematic name of this enzyme class is phenylglyoxylate:NAD+ oxidoreductase. It has 3 cofactors: FAD, Thiamin diphosphate, and Iron-sulfur.