Results of more recent studies indicate additional possible associations for fatty pancreas including male gender, age older than 60 years, hypertension, hepatic steatosis, alcohol use, increased body mass index (BMI), impaired insulin secretion, insulin resistance, visceral fat deposition, elevated triglycerides (TG), increased alanine aminotransferase (ALT) values, β-cell dysfunction, and diabetes [11-17]. Here, GPT is linked to Insulin resistance.