Respiratory quotient depends on the substrate used for the process. It is because the ratio is defined as the CO2 molecules eliminated to that of O2 consumed. The value of RQ for carbohydrate is one as the amount of carbon dioxide evolved is equal to the amount of oxygen consumed. When the respiratory substrate is incompletely oxidised the value of R.Q. = 0. Generally, organic acids have their R.Q. value greater than 1 and fats have the R.Q. which is less than 1. R.Q for proteins is less than 1.