Beta oxidation is the process by which fatty acids are broken down in the mitochondria to generate acetyl-CoA. This occurs through a cyclic process involving four steps repeated until the fatty acid is completely broken down. First, fatty acids are activated to fatty acyl-CoA derivatives and transported into the mitochondria with carnitine. Then, the four steps of beta oxidation sequentially remove two carbon units as acetyl-CoA with each cycle. Defects in these pathways can cause various metabolic disorders.