We show a down-expression of C/EBP-α and PPAR-γ2 and an overexpression of FOXO1 in VAT from high insulin resistance morbidly-obese (HIR-MO), and weak binding of PPAR-γ2 to RXR-α to form heterodimer in HIR-MO. The gene discussed is CEBPA; the disease is Insulin resistance.