Metabolic degradation of the fatty acid molecules to the acetyl-coA (which enters the citric acid cycle) and NADH and FADH2 (used by the electron transport chain). It takes place in mitochondria.

BETA-OXIDATION: "Beta oxidation is divided in three phases: 1. beta-oxidation, 2. oxidation of acetyl CoA to carbon dioxide, and 3. transfer of electrons to the electron transfer chain."

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