I've read this question asked several times with various doctors stating that it does kill the fat cell; however, the FDA clearances on BTL's website states: BTL Vanquish ME™ is indicated for temporary reduction in the circumference of the abdomen and thighs. Looking up the FDA approval, it states: non-invasive temporary reduction of waist circumference by the disruption of adipocyte cells within the fat layer for the release of fat and lipids from these cells for non-invasive aesthetic use.