Fatty acids are oxidized by all the following tissues, Except

Fate of free fatty acids : The fatty acids released by lipolysis in the adipocytes enter the circulation and are transpoed in a bound form to albumin. The free fatty acids enter various tissues and are utilized for the energy. About 95V' of the energy obtained from fat comes from the oxidation of fatty acids. Ceain tissues, however, cannot oxidize fatty acids, e.g. brain, erythrocytes. Ref: Biochemistry by U. Satyanarayana 3rd edition Pgno : 287