Fat or adipose tissue does not absorb alcohol. Typically speaking, 20 percent of alcohol is absorbed in the stomach and 80 percent is absorbed in the small intestine. From there, the alcohol enters the bloodstream and it's effects take place usually within 20 minutes of consuming a drink. The rate of absorption depends on several factors. Notably, the blood alcohol concentration (BAC) of drink, the amount of food in a person's stomach (food tends to slow the absorption), and whether or not the alcohol is consumed with a carbonated beverage (carbonation speeds up absorption). All things being equal, alcohol usually has a greater effect on a woman than a man of equal height and weight because a man typically has more muscle and a woman typically has more fat therefore a higher ratio of the alcohol will stay in the woman's bloodstream as opposed to being diluted and absorbed by muscle.
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