It takes place in the hepatocytes during the post-absorptive state.
Stimulated by adrenaline, cortisol and noradrenaline.
Triglycerides are converted to fatty acids and glycerol.
Glycerol is metabolised into pyruvate and acetyl CoA.
Fatty acid catabolism via beta oxidation produces acetyl CoA.
Acetyl CoA is metabolised into ketone bodies which are used in the kreb's cycle to produce ATP.