This section is from the book "Chemistry Of Food And Nutrition", by Henry C. Sherman. Also available from Amazon: Chemistry of food and nutrition.
Experimental evidence of the transformation of carbohydrate into fat has been cited in Chapter II (Fats And Lipoids) where it was shown that animals which fatten readily on carbohydrate food may store more body fat than could possibly be derived from the fats and proteins eaten; that milch cows have yielded more fat in the milk than could be accounted for on any other assumption than that fat was formed from carbohydrate; and that there may be more carbon stored in the body from the carbohydrate food eaten by a fattening animal than can be accounted for in any other way than that a part of the carbon taken into the body as carbohydrate was retained as body fat.
Further proof of the ability of the animal body to change carbohydrate into fat is obtained from the respiratory quotient. As noted above, observations made after a fast tend to show quotients approaching that of fat, while after feeding carbohydrates the quotient may rise rapidly. If the quotient reaches 1.0, it shows that the body as a whole is using carbohydrate and not fat as fuel; and a quotient greater than 1.0 may be taken as evidence that the carbohydrate is itself supplying part of the oxygen which appears as carbon dioxide, or, in other words, that it is breaking down in such a way that a part is burned while another part goes to form in the body a substance more highly carbonaceous and having a lower respiratory quotient than the carbohydrate itself. In many cases it is certain that this substance can be nothing but fat. Respiratory quotients greater than 1.0 have been observed after liberal carbohydrate feeding in several species, including man. Each such observation furnishes evidence of a conversion of carbohydrate into fat.
The formation of fat from carbohydrate in the animal body is therefore established by four distinct lines of experimental evidence: (1) by determination of the amounts of body fat formed, (2) by determination of the milk fat produced, (3) by observation of the amount of carbon stored, (4) by observations upon the respiratory quotient.
 
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