INS and diabetes mellitus: Many recent studies have reported that the HOMA-estimated insulin resistance index using FPG and fasting serum insulin is a useful method for evaluating insulin resistance.20-22 Very recently, Bonora et al. have reported that HOMA-estimated insulin resistance was an independent predictor of the incidence of diabetes.22 In this report, they indicated that the incidence among those in the highest quartile of HOMA-IR was eightfold higher than that among those in the lowest quartile.