The term “pancreatic lipomatosis” was first coined by Ogilive [29], but it has been replaced by “steatosis.” Previous studies have shown that fat accumulation is associated with male sex, age older than 60 years, BMI, fatty liver, hyperlipidemia, metabolic syndrome, higher insulin resistance, visceral fat area, triglyceride and ALT levels, and alcohol consumption [9, 16, 17, 30–36]. This evidence concerns the gene GPT and Insulin resistance.