<prompt> Answer this question truthfullyWhat are the molecules that fatty acyl-CoA is broken down into and what is the name of the enzyme responsible for the breakdown β-oxidation?  <response>: <reason> What are the molecules that fatty acyl-CoA is broken down into and what is the name of the enzyme responsible for the breakdown β-oxidation? Fatty acyl-CoA is broken down into molecules of acetyl CoA via the enzyme fatty acyl-CoA dehydrogenase β-oxidation. 