Answer:
Everything that is made of of atoms, have potential energy. I will assume you mean human food for your question.
If we eat something that has any caloric value (this IS the potential energy of the food) then that is how much energy we can chemically convert to energy once food is ingested. You can further add energy to the food by applying additional energy from outside the food, such as heating it. Two pieces of meat, that weigh the same, and have the same potential energy will vary in actual caloric value e.g. if you eat the meat uncooked, it will have less energy that a piece of meat cooked.
This is where your potential energy comes into play. Both pieces of meat will have the same energy released, if processed (chemically, heated, or both) in the same fashion. The amount of calories will be potentially the same, under the same conditions.
Explanation:
