ATP is not produced by NADPH. ATP is produced by reducing equivalents like NADH, FADH2. W When NADH and other reducing equivalents transfer their electrons through Electron transpo chain in the Mitochondrial inner membrane and generate proton motive force which brings about the ATP synthesis by the ATP synthase complex. Both nicotinamide adenine dinucleotide (NAD+) or nicotinamide adenine dinucleotide phosphate (NADP+) are co-factors of vitamin niacin used by dehydrogenases. However NAD-linked dehydrogenases catalyse oxido-reduction reactions in the oxidative pathways of metabolism, paicularly in glycolysis, in the citric acid cycle and in the respiratory chain of mitochondria.