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, a molecule that enters the Krebs cycle to generate ATP, the energy currency of the cell. This process is essential for maintaining energy levels, especially during prolonged exercise or fasting. The process begins with the activation of fatty acids, followed by their transport into the mitochondria. Once inside, fatty acids undergo a series of reactions known as beta-oxidation, which systematically removes two-carbon units, ultimately leading to the production of acetyl-CoA and other energy-rich molecules.