Carnitine palmitoyltransferase II (CPT II) is an enzyme located in the mitochondrial inner membrane that plays a crucial role in the metabolism of long-chain fatty acids. It catalyzes the conversion of acylcarnitines back to acyl-CoA, facilitating the entry of fatty acids into the mitochondrial matrix for energy production through beta-oxidation. This process is essential for the degradation of fatty acids and the generation of ketone bodies during periods of fasting or prolonged exercise.