The art of burning excess fats and long term maintenance is as much a change of mind as just dieting and exercising alone. Simply put, a pound of muscle contains 600 calories; a pound of fat contains 3,500. There are, as you can see, many more calories in a pound of fat, and fat development requires no outward stimulation, such as the progressive exercise needed to generate muscle. The reason why fat contains so many more calories than muscle is that the water content of fat is only 15 percent, while muscles contain some 70 percent. There is also a wide difference in lipids (dell components high in calories) between the two. Muscle contains only 6 percent lipids. Fat contains 70 percent lipids.