Liver steatosis may be due to an excess of fatty acids (FA), glucose, lipotoxicity, or insulin resistance (IR), and it induces de novo lipid synthesis by the activation of nuclear receptors such as sterol regulatory element-binding protein 1 (SREBP-1), carbohydrate-responsive element-binding protein (ChREBP-1), and peroxisome proliferator-activated receptor γ (PPARγ) [23]. The gene discussed is SREBF1; the disease is Insulin resistance.