INS and Insulin resistance: However there is data in Mexican population, placing HOMA in 2.4, with an additional advantage, since, in addition to insulin resistance, it allows to value beta cell function (HOMA-B), this value is obtained by dividing the product of insulin by 20 between at least 3.5 glucose, the cutoff point is also considered from the 75 percentile of the study population [23, 24].