Responses of total, mitochondrial, and peroxisomal β-oxidation to increasing [1-14C]-palmitate concentrations (0.02–1.0 mM) were measured in liver homogenates from neonatal pigs. Incubations were conducted in the absence (total β-oxidation) or presence (peroxisomal β-oxidation) of antimycin A and rotenone; mitochondrial β-oxidation was calculated as total minus peroxisomal oxidation. Total and mitochondrial β-oxidations were maximized at a palmitate concentration of 0.05 mM, whereas peroxisomal β-oxidation was maximized at 0.50 mM palmitate. Across concentrations, peroxisomal β-oxidation contributed 40–47% of total β-oxidation. An increased rate of CO2 production and a greater ratio of CO2 production to total mitochondrial β-oxidation as palmitate concentration increased suggested that the limited capacity for mitochondrial β-oxidation was attributable primarily to limited ketogenic capacity. Comparative observations in liver from adult rats showed that peroxisomal β-oxidation was maximized at 0.1 mM palmitate, but total and mitochondrial β-oxidation rates were not maximized even at 1 mM palmitate. At 1 mM palmitate, peroxisomal β-oxidation was 20% of total β-oxidation in adult rats and 37% in adult pigs. Therefore, the contribution of peroxisomal β-oxidation to total β-oxidation is highly dependent on substrate concentration and appears to be greater in adult pigs than in adult rats. The greater proportional contribution of peroxisomal β-oxidation in piglet liver might act as a compensatory mechanism for piglets to oxidize milk fatty acids.