
In prokaryotes, fatty acids are broken down in the cytosol. In eukaryotes, beta-oxidation occurs in both mitochondria and peroxisomes. Through. Fatty acid oxidation primarily takes place in the mitochondria of heart, skeletal muscle, and liver cells. Before we can oxidize fat, it needs. β-oxidation that takes place in the matrix of the mitochondria and converts their fatty acid chains into two carbon units of acetyl groups, while producing NADH.