The more alcohol in a person's system, naturally, the longer it will take for the body to metabolize it. The rate at which alcohol is absorbed from the gastrointestinal tract is influenced by a number of factors. Food in the stomach, especially proteins, slows absorption. The effects of alcohol on the body vary from person to person and from time to time. People who are tired and under stress may feel the effects more quickly than usual.
Body weight is another factor.
A couple of drinks will hit a 140-pound man harder than one weighing 200 pounds, because the heavier person has more blood and body fluids and thus the alcohol is less concentrated. The amount of body fat also plays a role in how alcohol is distributed in the body, since alcohol is poorly soluble in fat but readily soluble in water. Because fatty tissue holds less water than muscle tissue, a man weighing 200 pounds with a fair amount of body fat will reach a higher blood alcohol concentration and feel alcohol's effects more keenly than a muscular man of the same weight. This is why a woman, who generally has more fatty tissue than a man, will attain a higher blood alcohol concentration than a man weighing the same. Alcohol is distributed by the blood to virtually every cell in the body.