Beta oxidation is a process in which fatty acids are break down in the cytosol (prokaryotic cells) and in mitochondria(eukaryotes cells) to produce energy.
beta-oxidation is the metabolic process in which the fatty acids gets oxidized,it takes occur in four steps
dehydrogenation
hydration
oxidation
thyolisis.
Beta oxidation results in the formation of acetyl-CoA and ATP.
Thus Beta-oxidation is the breakdown of fatty acids.