Umesh Kumar, who holds an M. Pharm in Pharmaceutical Chemistry and is a PhD research scholar at Hygia Institute of Pharmaceutical Education and Research in Lucknow, authored this document about fatty acid oxidation. The document discusses that fatty acids undergo oxidation through a process called beta-oxidation, in which two-carbon fragments are sequentially removed from the fatty acid as acetyl-CoA. This beta-oxidation occurs in three stages: activation of fatty acids in the cytosol, transport of fatty acids into mitochondria, and the beta-oxidation process within the mitochondrial matrix.