Humans are very inefficient at converting carbohydrate to fat; we don’t do it under normal conditions. (The cost for this conversion is 30 percent of the calories consumed.) Subjects overfed large amounts of simple sugars under experimental laboratory conditions, however, will convert a small amount of carbohydrate to fat. For example, both trim and obese women fed 50 percent more calories than they usually ate in a day, along with an extra 3 ½ ounces (135 grams) of refined sugar, produced less than 4 grams of fat daily (less than 1/8 ounce). That’s just 36 extra calories stored as fat per day. You’d have to overeat all of those extra calories and table sugar every day for nearly 4 months just to gain 1 pound of extra body fat.
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