The objective of this work was to study the character of lipid oxidation during physical exercises of different intensity and identify factors influencing this process in patients with abdominal obesity. The study included 90 patients aged from 30 to 55 years with abdominal obesity (AO). Lipid oxidation (LO) during physical exercises (PE) was measured by the indirect colorimetric technique with the assessment of oxygen consumption (VO2peak), anaerobic threshold (AT), and respiratory coefficient (RQ). The level of physical activity (PA) and body composition were determined. Patients with abdominal obesity exhibited maximum lipid oxidation at low-intensity physical exercise; it decreased with increasing PE intensity. Lipid oxidation was related to AT (r=0,6; p=0,0001), heart rate at maximum PE (r=0,8; p<0,001), energy expenditure during physical exercices (r=0,98; p=0,016), total energy consumption for the maintenance of physical activity (r=0,3; p<0,035), lean body mass (r=0,3; p=0,04), and duration of obesity (r=0,6; p=0,04).