Physically inactive and overweight subjects do not only store the excess of fat in the intra-abdominal or subcutaneous department but also in non-adipose tissue (="ectopic" tissues), such also skeletal muscle, liver and myocardium, also called intramyocellular lipids (IMCL), intrahepatocellular lipids (IHCL) and intramyocardial lipids (IMCaL).This ectopic lipid accumulation occurs either by increased free fatty acids (FFA) uptake, increase synthesis in the involved tissues or reduced FFA oxidation.