The pancreatic islets show a remarkably high activity of L-3-hydroxy-acyl CoA dehydrogenase, an enzyme which operates in the fatty acid cycle by catalyzing the NAD+ oxidation of some of the degradation products. In order to study the distribution pattern of its activity within the islets, samples with different relative contents of A1-, A2-and B-cells were prepared and analyzed. The results show that it is unlikely that either the A1-cells or the enzymatically well equipped A2-cells contribute to the high activity values of the islets. In contrast, the experiments indicated that the high activity was due to the B-cells. After 72 hours starvation, leading to an increase in the serum free fatty acids, there was no change in the activity of the A2-cells, while the B-cells, however, showed a significant but moderate decrease in their activity. It is concluded that the B-cells are enzymatically equipped for the oxidation of fatty acid degradation products even in situations with diminished activity such as occurs during a decrease of the mitochondrial assembly.