It should be say that the Acetyl-coA formed during β-oxidation of fatty acids have been oxidized using the Krebs cycle, by such way the fatty acid oxidation became one of parts of Krebs cycle including - the membrane redoxy potential three state dependent 9 stepped full cycle of proton conductance having a closed loop figure. It is very interesing that fatty acid oxidation have been conducted in close relationship with membrane redoxy potential three state dependent 9 stepped full cycle of proton conductance, described by us ,which appeared as increase of betta state with high reduction potential in the membrane redoxy potential three state system lead to decrease of fatty acid oxidation because of high level of reduced form of FADH and NADH. The β-oxidation of fatty acids have been happened by using all enzymes respon¬sible for electron transport and oxidative phosphorylation , this is the evolution basis that why fatty acid oxidation became one of parts of Krebs cycle including closed loop of the membrane redoxy potential three state dependent 9 stepped full cycle of proton conductance in the human body. It should be say that during fatty acid oxidation may be appeared the less effective loss of proton gradients , some protons leak across the membrane, lowering the yield of ATP , owing to increase of unstable gamma state with low level of redoxy potential in the membrane redoxy potential three state dependent 9 stepped full cycle of proton conductance having a closed loop figure.