<Table> <Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (October 2011) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (October 2011) (Learn how and when to remove this template message) </Td> </Tr> <P> In biochemistry and metabolism, beta - oxidation is the catabolic process by which fatty acid molecules are broken down in the cytosol in prokaryotes and in the mitochondria in eukaryotes to generate acetyl - CoA, which enters the citric acid cycle, and NADH and FADH, which are co-enzymes used in the electron transport chain . It is named as such because the beta carbon of the fatty acid undergoes oxidation to a carbonyl group . Beta - oxidation is primarily facilitated by the mitochondrial trifunctional protein, an enzyme complex associated with the inner mitochondrial membrane, although some fatty acids are oxidized in peroxisomes . </P> <P> The overall reaction for one cycle of beta oxidation is: </P>

Where does b oxidation occur in the cell