The results suggested that induction of peroxisomal β‐oxidation plays a critical role in ethanol‐induced hepatic TG accumulation in animals under a fasted state, while specific inhibition of ACOX‐1, the first enzyme in peroxisomal β‐oxidation that generates hydrogen peroxide, improved alcohol‐induced hepatic steatosis in the fasting mice. The gene discussed is ACOX1; the disease is Hepatic steatosis.