This section is from the book "Chemistry Of Food And Nutrition", by Henry C. Sherman. Also available from Amazon: Chemistry of food and nutrition.
In plants there are many indications of the formation of fat from carbohydrate, as when decrease of starch and increase of fat go on simultaneously in a ripening seed, or when sugars are found to be constantly brought to a tissue in which fat is forming and there disappear as the formation of fat progresses. It is probably because no one has doubted the formation of fat from carbohydrate in plants that the process has not been more rigorously investigated.
In animals it is certain that fat may be formed from carbohydrate. From the standpoint of our present knowledge it would seem that the readiness with which farm animals are fattened on essentially carbohydrate food should have been sufficient to convince early observers; but this evidence appears to have been overlooked formerly because of the idea, for a long time prevalent, that simpler substances are built up into more complex compounds only in the plant, and not in the animal organism. In recent years it has become necessary to abandon this latter assumption completely, and there is now abundant evidence that the animal body synthesizes fat from carbohydrate.
The most obvious method of demonstrating the conversion of carbohydrate into fat is that followed by Lawes and Gilbert. Several pigs of the same litter and of similar size were selected; some were killed and analyzed as "controls," while the others were fed on known rations and later weighed, killed, and analyzed to determine the kinds and amounts of material stored in the body. In several cases the amounts of fat stored during such feeding trials were found to have been much larger than could be accounted for by all of the fat and protein fed, so that at least a part, and in some cases the greater part, of the . body fat must have been formed from the carbohydrate of the food. Many similar experiments have been made, and the transformation of carbohydrate into fat has been demonstrated by this method in carnivorous as well as herbivorous animals.
It has also been shown that carbohydrates contribute to the production of milk fat. Jordan and Jenter kept a milch cow for fifty-nine days upon food from which nearly all of the fat had been extracted. During this period about twice as much milk fat was produced as could be accounted for by the total fat and protein of the food, and in addition the cow gained in weight and her appearance showed that she had more body fat at the end than at the beginning of the experiment.
Instead of determining directly the fat formed in the animal fed on carbohydrate, the production of fat from carbohydrate may be demonstrated by keeping the animal experimented upon in a respiration chamber so arranged that the total carbon given off from the body may be determined and compared with the total carbon of the food. If in such a case the body is found to store more carbon than it could store as carbohydrate or protein, it is safe to infer that at least the excess of stored carbon is held in the form of fat. Many such experiments upon dogs, geese, and swine have shown storage of carbon very much greater than could be accounted for on any other assumption than that a part of the carbon of the carbohydrates eaten remained in the body in the form of fat.
Further evidence of the transformation of carbohydrate into fat in the animal body is obtained from the "respiratory quotient." The discussion of the quotient and the significance of the information which it furnishes, as also the study of the chemical steps through which the transformation of carbohydrate into fat may take place, will be taken up in connection with the general study of the fate of the foodstuffs in metabolism (Chapter V (The Fate Of The Foodstuffs In Metabolism Carbohydrates. Oxidation Of Carbohydrate)).
 
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