Almost every cell in your body can use fat directly for energy. It uses a process called beta-oxidation. The exception is your central nervous system which can’t do that. I can’t remember if they are completely incapable or if it’s just not enough by itself though. The CNS can use ketone bodies to make up the difference. Those are manufactured from fats by your liver. So, if you deplete your carbohydrate stores enough that your brain can’t get enough sugar to function that’s when your body starts making ketone bodies.
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