The statement is incomplete. When glucose is oxidized to CO2 and water, approximately 40% of its energy is transferred to ATP.

Here's a breakdown:

* Glucose oxidation: This is the process of breaking down glucose in the presence of oxygen to produce energy.

* ATP: Adenosine triphosphate is the primary energy currency of cells.

* Energy Transfer: Only a portion of the energy released from glucose oxidation is captured and stored in ATP. The remaining energy is released as heat.

Therefore, approximately 40% of the energy from glucose oxidation is transferred to ATP, the energy carrier of cells.