In univariate logistic regression analysis independent predictors, associated with the development NAFLD in patients with T2D were HOMA-IR (OR 2.026; 95 % CI 1.409–2.914; p < 0.001), insulin (OR 1,307; 95 % CI 1.140–1.500; p < 0.001), BMI (OR 1.296; 95 % CI 1.130–1.436; p < 0.001), ALT (OR 1.121; 95 % CI 1.051–1.196; p–0.001) and AST (OR 1.128; 95 % CI 1.052–1.196, p–0.001). This evidence concerns the gene INS and type 2 diabetes mellitus.