Final answer:
In plants and other eukaryotes that do not depend upon fatty acids as an energy source, β-oxidation occurs in the glyoxysomes, which are specialized organelles found in plant cells.
Step-by-step explanation:
The question asks about the site of β-oxidation in plants and other eukaryotes that do not rely primarily on fatty acids as an energy source. β-oxidation is the process of breaking down fatty acids into acetyl CoA units which can then enter the Krebs cycle to generate ATP. While in many eukaryotes β-oxidation occurs in the mitochondria, in plants, this process takes place in specialized organelles called glyoxysomes. Glyoxysomes are found in plant cells, particularly in germinating seeds, and are involved in the conversion of stored fatty acids into carbohydrates for growth.