Kirchhoff et al. [19] state that insulin sensitivity correlates inversely with hepatocellular lipid content and intramyocellular fat of tibialis anterior muscle, and the study of Kotronen et al. [20] showed that fat accumulation in the liver rather than in skeletal muscle is associated with features of metabolic syndrome, and there was no differences in the IMCL content in those with or without the syndrome. This evidence concerns the gene INS and metabolic syndrome.