However, the fact that in the current study both ALT and GGT were significantly associated with incident type 2 diabetes independent of markers of abdominal obesity and HOMA-IR (a sensitive marker of whole body insulin resistance) may highlight the role of hepatic insulin resistance and decline in hepatic insulin sensitivity in the association between hepatic markers, especially ALT, and incident type 2 diabetes [11]. Here, INS is linked to type 2 diabetes mellitus.