Fatty acid oxidation is a metabolic process where fatty acids are broken down to produce energy. This occurs primarily in the mitochondria of cells, where fatty acids are converted into acetyl-CoA through a series of reactions. Acetyl-CoA then enters the Krebs cycle, leading to the production of ATP, the energy currency of the cell. This process is essential for maintaining energy levels, especially during periods of fasting or prolonged exercise. Fatty acid oxidation helps the body utilize stored fat as a fuel source, ensuring that energy is available when carbohydrates are scarce.