" Ethanol (Grain Alcohol) Ethanol is a naturally occurring by-product of carbohydrate metabolism, called fermentation. Upon ingestion of 120 calories of ethanol (e.g., a 1.5-ounce shot of 80-proof hard spirits), 10 percent (12 calories) is metabolized within the stomach and intestine (called the first-pass effect) and 10 percent is metabolized by the brain and other organs. The metabolism in the brain is what leads to the alcohol’s intoxicating effects. Approximately 96 calories reach the liver—four times more than with glucose. And that’s important, as the detrimental effects are dose-dependent. "

― Robert H. Lustig , Fat Chance: Beating the Odds Against Sugar, Processed Food, Obesity, and Disease