Mitochondrial fatty acid oxidation requires that fatty acids are imported from the cytosol across the two mitochondrial membranes. This process involves conjugation of the fatty acids to carnitine in a reaction catalyzed by carnitine palmitoyltransferase 1 (CPT-1). Acyl-carnitine is transported by a specific carrier (Palmieri, 2004) into the mitochondrial matrix, where it is converted back to acylCoA through a trans-esterification reaction carried out by carnitine palmitoyltransferase 2 (CPT-2). AcylCoA can then be metabolized through the fatty acid β-oxidation pathway.