Beer belly
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A beer belly or beer gut is a physical human trait characterised by a horizontal overhang of fat above the waist, with little apparent fat on the rest of the body. Although it is not solely caused by the consumption of beer, it is a contributing factor. The beer belly is usually associated with men (women tend to store excess fat in other areas such as the hips and buttocks). A lack of muscle tone in the abdominal muscles contributes to the appearance of the beer belly, with the overhang often increasing with age.
The primary energy-bearing constitutents of beer are alcohol and carbohydrates; beer has no fat and very little protein content. Light beers and low-alcohol beers carry less food energy than other beers [1] (http://www.erowid.org/chemicals/alcohol/alcohol_info1.shtml). Even heavier beers carry less energy per glass than, e.g., sugared cola drinks, and one study has shown that non-drinkers adding a single serving of alcohol to their diet daily does not contribute to weight gain. However, some beer drinkers consume high-calorie junk food—such as potato chips—alongside beer, while others simply drink inordinate amounts of beer. For instance, a 40 U.S. fluid ounce (1.2 liter) bottle of MGD, which might be consumed as a single serving by a heavy drinker, contains about 485 calories (2,030 kilojoules).
There is a widespread myth that "beer bellies" are the result of a fatty or enlarged liver. While excessive consumption of any alcohol can lead to fatty liver or even irreversible liver damage, this does not cause the fatty paunch associated with a beer belly. While obesity and overweight have their own health risks, they are not indicative of damage to the liver.
For more information on fat, see the entry on obesity.