In a multivariate analysis, including VAT, UB SAT, and LB fat, adjusted for BMI and age, VAT remained a significant predictor of sCD163 in the overweight/obese T2DM men (P<0.0001), but not in the overweight/obese men (P=NS) (Table 3 and Fig. 2). Here, CD163 is linked to type 2 diabetes mellitus.