We aimed to investigate whether baseline serum liver enzymes including AST, ALT and GGT were associated with incident type 2 diabetes in non-diabetic participants of the Tehran Lipid and Glucose Study (TLGS) independent of clinical and metabolic risk factors as well as insulin resistance and C-reactive protein (CRP) and to see if they improve the predictive utility of the classic risk factors for development of type 2 diabetes. This evidence concerns the gene GPT and Insulin resistance.