Beta oxidation is the process by which fatty acid molecules are broken down in the mitochondria to generate acetyl-coA, which enters the TCA cycle, and NADH and FADH2, which are used by the electron transport chain.
Fatty Acid Catabolism involve three stages. The first stage of fatty acid catabolism is Beta Oxidation. The second stage is acetyl CoA oxidation to carbon dioxide. The third stage is electron transfer from electron carriers to the electron transfer chain.
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