Plant specific organelles that perform essential degradation of oil reserves by beta-oxidation and the glyoxylate cycle. It uses its own special enzymes isocitrate lyase(IL) and malate synthase(MS) to convert acetyl CoA to succinate.

Glyoxysomes and peroxisomes are thought to be the same, just tailored for different functions. The necessary enzymes are transported in when needed, or degraded when unnecessary. Whether they were origionally separate and have merged in function by outsourcing thier proteins to the cell - or one is an adaption of the other is unknown.