The short version
Niacin, or vitamin B3, becomes the coenzyme NAD inside every tissue in the body, and NAD is the workhorse behind more enzyme reactions than any other vitamin-derived coenzyme.
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All tissues in the body convert absorbed niacin into its main metabolically active form, the coenzyme nicotinamide adenine dinucleotide (NAD).
Adults need 14 to 16 mg a day, counted in niacin equivalents. That unit matters here, because niacin has a second source most people never think about.
Direct sources, plus a built-in backup
Brown rice supplies a third of the Daily Value in a cup, peanuts a quarter in an ounce, and fortified cereal a quarter in a single serving. Lentils, sunflower seeds and whole wheat bread add smaller amounts on top.
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Plant-based foods, such as nuts, legumes, and grains, provide about 2–5 mg niacin per serving, mainly as nicotinic acid.
On top of that, any protein with enough tryptophan, plant or animal, gives the body raw material to build its own niacin. That conversion is exactly why the RDA is written in niacin equivalents rather than plain milligrams.
Who actually falls short
The deficiency disease, pellagra, causes a sunburn-like rash and, if untreated, serious neurological decline. It is genuinely rare today.
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Severe niacin deficiency leads to pellagra, a disease characterized by a pigmented rash or brown discoloration on skin exposed to sunlight.
NIH ties pellagra today to poverty-level undernutrition and to conditions such as alcohol use disorder and inflammatory bowel disease, not to a plant-based diet as such. A varied plate with legumes and whole grains covers both the direct and the backup route.

