The fatty acid oxidation is the catabolic process which produces energy in the cell. The fatty acid takes place in the cytosol in the prokaryotes while in the mitochondrial matrix in eukaryotes.
The fatty acids are transported to the matrix through the associated membrane of the inner mitochondrial membrane which once inside the matrix undergoes beta-oxidation to produce acetyl-CoA and reducing equivalents. The acetyl-coA is utilized via the process of the citric acid cycle to produce energy thorough electron transport chain.
