After the end of Krebs' cycle, final oxidation of reduced coenzymes occurs through ETS and oxidative phosphorylation. Each step in ETS involves release of 2H which dissociates into 2H+ and 2e−. The ETS consists of a series of coenzymes and cytochromes through which the protons and electrons pass. The final electron acceptor is oxygen in aerobic respiration.
So the correct answer is 'Oxygen'.