GPT and Hepatic steatosis: In the SHIP study, there was a significant inverse association between FT4 concentration and hepatic steatosis (defined by the presence of a hyperechogenic ultrasound pattern of the liver and increased ALT concentrations), whereas TSH and FT3 concentrations were not consistently associated with hepatic steatosis, thus suggesting that overt but not subclinical hypothyroidism (SH) might be associated with hepatic steatosis [9].