Only in several tissues out of liver, most notably cardiac and skeletal muscle, ketone bodies are converted to acetyl-CoA, the acetyl-CoA is then oxidated to generate energy .

• 肝脏不能利用酮体，只有在肝外组织，尤其是心脏和骨骼肌中，酮体可以转变为乙酰辅酶A而被氧化利用。