Maximum amount of energy/ATP is liberated on oxidation of Fats [1994]Fats are known to be the most efficient source of energy in the human body. The process of oxidation of fats results in the release of a large amount of energy, which is used to produce ATP, the energy currency of the body.Why fats are the best source of energy?- High energy content: Fats contain more than twice the amount of energy compared to carbohydrates and proteins.- Long-term energy storage: Fats are stored in adipose tissue, which can provide energy for a long time.- Efficient metabolism: The oxidation of fats produces more ATP per molecule than the oxidation of carbohydrates or proteins.How is energy released from fats?- Lipolysis: The breakdown of fats into free fatty acids and glycerol, which can be transported to the mitochondria.- Beta-oxidation: The breakdown of fatty acids into acetyl-CoA, which enters the Krebs cycle and produces ATP.- Electron transport chain: The final step in ATP production, which occurs in the mitochondria and involves the transfer of electrons from NADH and FADH2 to oxygen, resulting in the production of ATP.Conclusion:Therefore, it can be concluded that fats are the most efficient source of energy in the human body as they contain a high energy content, are stored for long-term energy, and produce more ATP per molecule compared to carbohydrates and proteins.