GPT and type 2 diabetes mellitus: However, in a study using magnetic resonance spectroscopy, ALT levels were found to correlate reasonably well with the extent of liver fat in individuals with type 2 diabetes (r = 0.66), even though liver fat levels were disproportionately (200%) higher in those with type 2 diabetes than in control participants without diabetes at given ALT levels in the range of 50–200 U/l [9].