Yep, MS nailed it pretty much on the head...ETOH can be used as energy under the the alcohol dehydrogenase system in the form of NADH, and it can be burned off as heat under the alcohol Oxidizing System in the form of NADP+ (and not energy/ATP). ETOH will yield 7Kcal/gram (7.1 to be exact I believe), and as long as you are under maintenance calories, then you shouldn't gain fat...Lyle McDonald has I believe stated this in the past as well if I remember right.
Here are some things to keep in mind:
12 oz of beer: 13.4 grams ---->94 calories
150ml wine : 16grams-------->112 calories
45ml. Whiskey: 18grams------->126 calories
Distilled spiritis equal NO CARBS as stated many time by MS
ETOH is completely used as an energy source when its <25% of energy intake.
90% of ETOH is metabolized by the liver and 2-10% is eliminated unchanged by the lungs or kidneys.
The ETOH Oxidizing system (etoh as heat) becomes more important with consumption of large amounts of alcohol (MS or anyone, if you have anything refuting this let me know), and chronic alcoholism. This could be an explanation as to why many alcoholics do nnot normally get fat (as well as if they are eating under maintenance calories).
When large amounts of alcohol is consumed, the ETOH dehydrogenase system will become saturated (lack of enzymes to quickly break down the alcohol from the stomach for absorption/energy), but the ETOH Oxidizing System doesn't. Therefore, heat will continue to be put off.
The induction of the alcohol-oxidizing system leads to a 50% increase in the rate of alcohol metabolism.
Additional notes:
ETOH is just an abbreviation for alcohol for those who are wondering.
ETOH-Oxidizing System is also known as the Microsomal Ethanol-Oxidizing System (MEOS).
There are other things I could add but are probably irrelevant at this time for this thread. Therefore, i'm stoppin' here.
MR. BMJ