Fat is a triglyceride made of a molecule of glycerol and three molecules of fatty acid. Glycerol forms glyceraldehyde phosphate which yields 18−19 ATP molecules. Fatty acid undergo β - oxidation and forms acetyl Co−A,NADH2 and FADH2. Acetyl Co-A enters Krebs cycle and yields 12 ATP. Therefore, fats provides more energy per gram as compared to carbohydrate. For example Palmitic acid (C6H32O2) yields 8 acetyl Co-A and 7(NADH2+FADH2) i.e., 129 ATP.