Inhibition of β-oxidation in palmitate-treated C2C12 cells mimics mitochondrial disturbances observed in skeletal muscle of diabetic animals. Inhibition of β-oxidation by MCPA (SCAD and MCAD inhibitor) significantly decreases mitochondrial O2 consumption (JO2) (A) and mitochondrial coupling efficiency (respiratory control ratio [RCR]) (B) and elevates cellular ROS content (C) in C2C12 cells treated with palmitate. The adverse effects of β-oxidation inhibition were observed only under both palmitate and MCPA treatment (PA+MCPA) and were not observed in control cells treated with MCPA. PA, palmitate-treated cells; PA+MCPA, palmitate- and MCPA-treated cells; MCPA, control cells treated with MCPA. Data are means ± SEM (n = 3 per experiment). AA, amino acids; AU, arbitrary unit. *P < 0.05 vs. control; #P < 0.05 vs. MCPA group; $P < 0.05 vs. PA group.