**Carbohydrate are essential for the metabolism of Fat.** *For complete oxidation of fatty acids , we need oxaloacetate. Fatty acids are broken down in to Acetyl CoA by beta oxidation. For oxidation to occur it needs oxaloacetate which is derived from carbohydrate metabolism. * acetyl CoA requires oxaloacetate to enter into TCA cycle *Glucose → Pyruvate → Oxaloacetate (via pyruvate carboxylase) * If carbohydrate ids deficient , then oxaloacetate which is generated is diverted to gluconeogenesis. Thus there will be less Oxaloacetate available for TCA cycle, and Acetyl CoA cant be fully oxidized. *Thus there will be accumulation of Acetyl CoA and it will be directed to ketogenesis. *Also carbohydrates provide glycerol-3-phosphate through glycolysis. *-Glycerol-3-phosphate is essential for: *Esterification of fatty acids *Formation of triglycerides *Without carbohydrates, fatty acids cannot be properly stored as triglycerides.