The document summarizes beta oxidation, the process by which fatty acids are broken down into acetyl-CoA molecules in the mitochondria. It discusses the three stages of fatty acid oxidation: 1) activation and transportation of fatty acids into the mitochondria, 2) beta oxidation within the mitochondria which breaks the fatty acid into two-carbon acetyl-CoA units, and 3) the citric acid cycle and electron transport chain which fully oxidize the acetyl-CoA units. It also describes the pathway of beta oxidation and the additional steps required to fully oxidize odd-chain fatty acids. Regulation of beta oxidation and fatty acid synthesis is also mentioned.