I dont mean to stray from the original question because I agree that in order to loose fat, you need a calorie deficit...period. Nor do I condone the atkins diet...but...do you turn fat into glucose, or does it just enter into the same pathway (i.e.,beta-oxidation to CAC), or both? Im curious, because I was unaware that fat actually got turned into glucose unless you were trying to build up/maintain your glycogen supply. If just beta-oxidation, then you dont spend any more calories and it would seem that you need the same amount of calories for the atkins diet.