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As we all know, it takes 1 calorie to heat 1 gram of water 1 degree centigrade. Translated into meaningful terms, this means that if you eat a very cold dessert (generally consisting of water in large part), the natural processes which raise the consumed dessert to body temperature during the digestive cycle literally sucks the calories out of the only available source, your body fat. For example, a dessert served and eaten at near 0 degrees C (32.2 deg. F) will in a short time be raised to the normal body temperature of 37 degrees C (98.6 deg. F). For each gram of dessert eaten, that process takes approximately 37 calories as stated above.