Normally, beta-oxidation of fatty acid occurs in the mitchondrial matrix, however, when the fatty acid chains are too long, the beta-oxidation occurs in the peroxisomes <u>where the oxidation is not attached to ATP synthesis but rather transferred (i.e high energy electrons are transferred) to O₂ to form hydrogen peroxide</u> (H₂O₂). This is the major difference between the beta-oxidation that occurs in the peroxisomes to that which occurs in the mitochondria.
