Spleen five elements are earth, living in the middle energizer, as the mother of biochemistry of all things, Spleen governing transportation and transformation and governing Muscle. spleen qi is enough and qi and blood biochemistry is normal, and muscles are normal tight and relaxed. The material basis of mitochondria carrying life activity is similar to the function of spleen of the source of qi and blood . Mitochondrial fatty acid oxidation is not only one of the main pathways of lipid metabolism, but also an important way of energy production. When the oxidative function of mitochondrial fatty acids was normal, the liver was normal for material metabolism and energy transformation, and the muscle function was normal. Based on the correlation between spleen and mitochondria, the effect and mechanism of fatty acid oxidation on lipid metabolism were discussed from the point of view of "spleen governing transportation and transformation and governing muscle".