A resting muscle generates most of its ATP by aerobic metabolism of fatty
acids.
Aerobic metabolism of fatty acids involves the breaking down of fatty acid
into acetyl-CoA units in the presence of oxygen. This usually takes place in
the mitochondria which is the power house of the cell.
The Acetyl-CoA formed then enters into the citric acid cycle where it is
oxidized to carbon dioxide and water with the release of energy in the form
of ATP.
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