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Essential body fat is necessary to maintain life and reproductive functions. The percentage for women is greater than that for men, due to the demands of childbearing and other hormonal functions. Essential fat is 1-3% in men, and 8–12% in women[1].
That's what is bare minimum essential to perform body functions. The American Council on Exercise recommends the following levels:
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Description Women/Men
Essential fat 10-13%/2-5%
Athletes 14–20%/6-13%
Fitness 21–24%/14–17%
Average 25–31%/18–24%
Obese 32%+/25%+