β-oxidation of fatty acids involves the successive cleavage of two-carbon units from acyl-CoA molecules starting at the carboxyl end, forming acetyl-CoA molecules. Several enzymes in the mitochondrial matrix and inner membrane catalyze the oxidation of acyl-CoA to acetyl-CoA, coupling it with ATP phosphorylation. Fatty acids with odd numbers of carbons are oxidized via β-oxidation to produce acetyl-CoA and propionyl-CoA, which is converted to succinyl-CoA for the citric acid cycle. Peroxisomes also perform a modified form of β-oxidation on very long chain fatty acids to form acetyl-CoA and hydrogen per