β-oxidation found in peroxisomes leads to the formation of:

A modified form of β-oxidation is found in peroxisomes and leads to the formation of acetyl-CoA and H2O2 (from the flavoprotein-linked dehydrogenase step), which is broken down by  catalase. Thus, the dehydrogenation in peroxisomes is not linked directly to phosphorylation and the generation of ATP. The system facilitates the oxidation of very long chain fatty acids (eg, C20, C22). The enzymes responsible are induced by high-fat diets and in some species by hypolipidemic drugs such as clofibrate.   HARPERS ILLUSTRATED BIOCHEMISTRY30th ed :  page no.744,743