Medium chain fatty acid oxidation is independent of l carnitine in liver and kidney but not in heart and skeletal muscle American Journal of Physiology Gastrointestinal and Liver Physiology American Physiological Society The Science of Carnitine: How It Works and Why It Matters Short Note On Carnitine Shuttle: Fatty acids are oxidized in mitochondria, and synthesized in the cytoplasm. Long chain fatty acids must form an active intermediate, fatty acyl CoA, before being oxidized inside mitochondria. Catherine Role of Carnitine Shuttle System in the Active Transport of Fatty Acyl Coa into the mitochondrial