Fat is burned in the mitochondria of the cells, and the vast majority of cells have mitochondria and therefore can burn fat directly. There are two exceptions:
Red blood cells don’t have mitochondria, so they can’t burn fat…
There is something known as the blood/brain barrier that prevents most fats from getting to brain cells. If there’s not enough glucose to run the brain, the liver converts fats to ketones which are small enough to get to the brain cells.
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