Calories measure energy, regardless of source.
Carbs are best way to get energy into the body.
Fat is best way to store energy inside the body.
Body cannot store many carbs in tissues, and its bad to have too many carbs floating around in the bloodstream (it leads to diabetes). So if body cannot use all the energy from the carbs that you ate, it will turn that energy into fats.
Energy exchange here is chemical. Breaking down carb or fat releases energy, creating a fat cell uses up energy.
Latest Answers