Well, for the most part, fat is fat. But their is subcutaneous fat and visceral fat. Subcutaneous fat is fat under the skin. Visceral or intra-abdominal fat is deep-hidden fat around the organs. The worst for you, it is the culprit of big, hard bellies. There are also white fat cells and brown fat cells. But in adult humans, the vast majority of fat cells are white. Brown fat cells are located mainly around the neck and large blood vessels of the thorax. This specialised tissue can generate heat by "uncoupling" the respiratory chain of oxidative phosphorylation within mitochondria, leading to the breakdown of fatty acids. Regardless of all this, the equation remains the same. You lose fat through proper training and diet.