Fat, prior to its oxidation associate with

The respiratory decomposition of fatty acids is known as beta oxidation, which occurs in liver and adipose tissue. First of all, there is activation of fatty acid, then dehydrogenation of activated fatty acid takes place. This is followed by hydration. The $\beta$-hydroxyl acyl derivative is converted to $\beta$-keto derivative, which then reacts with Co-A. Finally there is oxidation.