The objective of the present cross sectional study was to elucidate the differences of liver and skeletal muscle lipid accumulation between Danish lean and overweight/obese children and adolescents and, furthermore, to investigate the associations between liver and muscle lipid accumulation and fasting plasma glucose, serum lipids, serum insulin, the homeostatic model assessment of insulin resistance (HOMA-IR), glycosylated hemoglobin (HbA1c), anthropometrics, and blood pressure (BP). Here, INS is linked to Insulin resistance.