The conjoint consumption of food with beer has an interactive influence on metabolic oxidative fates and may have impact on alcoholaemia. The objective of this is study is to characterize the impact of alcohol in macronutrient oxidation and blood alcohol oncentrations in healthy people, depending on sex, age, body mass and ¿tapas¿ different nutrient composition, as well as the relationship with alcohol in breath test and respiratory quotient. The trial included seventy-one people who drank a beer jointly with some food (bread, nuts or ham) in controlled conditions, where macronutrients oxidation during 3 hours and the behavior of other parameters such as glucose and lipids, blood pressure and heart rate were assessed. The analysis of the experimental groups concluded that there are not differences in blood alcohol levels according to the food consumed with beer, but there are depending on sex and body composition (p<0.05). Also, there are differences in blood glucose levels at 120 minutes in bread group compared with the rest of the groups (p<0.01). Finally, there is a strong correlation between respiratory quotient and alcohol in breath test which may be useful for practical purposes.