One is long-distance swimming in cold water . . . The other is Sumo wrestling. Subcutaneous fat lies in relatively small amounts directly underneath your skin while essential fat is internal and is necessary to cushion and protect your vital organs. The most interesting type, however, is depot fat. That's because the accumulation of fat is an inherited characteristic, like eye color, nose shape, hair distribution and skeletal height.
People are very similar to their ancestors when it comes to storing body fat.
Although there are individual differences, a male tends to store body fat in his midsection and upper back, whereas a female tends to store it in her hips and thighs. It's a common misconception that you can change fat into muscle. So, based upon these facts, your muscles don't convert into fat during periods of extended inactivity because fat and muscle are two different and distinct types of biological tissue. And your fat doesn't change into muscle from rigorous exercise for the same reason. Another misconception is that you can lose fat from specific areas of your body.