Whereas strong correlations between insulin resistance and intramyocellular lipid stores (IMCL) have been demonstrated in T2D subjects and in T2D offspring (Pan et al. 1997; Jacob et al. 1999; Perseghin et al. 1999; Levin et al. 2001), the largest cross‐sectional study (n = 105) reports no connection between insulin sensitivity and IMCL in normal weight subjects (BMI = 24.6 ± 5) (Thamer et al. 2003). This evidence concerns the gene INS and type 2 diabetes mellitus.