Coenzyme Q is lipid-soluble and is found in virtually all cell membranes, including mitochondrial. The CoQ head group can accept and donate electrons. CoQ is necessary for the mitochondria to convert carbohydrates and fats to ATP, the energy currency used in the human body. CoQ10 is also an antioxidant. It can neutralize free radicals and regenerate other antioxidants such as alpha-tocopherol and vitamin C.