the vast majority of ingested alcohol (90-98%) is oxidised to acetaldehyde. This mainly occurs via the enzyme alcohol dehydrogenase in the liver. Metabolism of alcohol to acetaldehyde may also occur via liver microsomal mixed-function oxidases. However this pathway is, in general, not important unless the concentration of alcohol in the bloodstream is high.
acetaldehyde is converted to acetyl-conenzyme A. This in turn is either oxidised to carbon dioxide and water, or used in the synthesis of cholesterol and other tissue constituents.
The rate of alcohol metabolism is affected by age, previous alcohol consumption, gender, and genetic factors.
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