Muscle tissue does burn more calories than fat, according to MayoClinic. This is one reason why people with larger, more muscular bodies tend to burn more calories than others. However, the "more calories than fat" breakdown may not be as dramatic as some people say it is.
For example, there is a somewhat popular idea that gaining a pound of muscle mass will lead to a daily calorie burn increase of 50 calories, even while resting. Because muscle tissue accounts for a small percentage of what causes the human body to burn calories at rest, this figure may be an exaggeration. Experts suggest that people who want to lose weight engage in a combination of weight lifting and aerobic exercise.