Beta oxidation is taking place in mitochondria, fatty acid synthesis is in cytoplasm. Oxidation enzymes are independent, synthetic enzymes are grouped as a multi-enzyme complex. During oxidation, 2 carbon units are removed as acetyl CoA, during synthesis, 2 carbon units are added as 3 carbon malonyl CoA. For oxidation, NAD and FAD are necessary, for synthesis, NADPH is used.