The results displayed that the ALT and AST levels were markedly increased in the db/db-PBS group compared to that in the db/+ group (113.7 ± 17.3 U/l vs. 20.3 ± 17.3 U/l, p < 0.01; 82.6 ± 11.8 U/l vs. 39.8 ± 2.0 U/l, p < 0.01), indicating the impaired liver function under NAFLD and T2DM conditions, while infusions of UC-MSCs significantly decreased the elevated levels of ALT and AST in db/db mice (87.1±8.1 U/l vs. 113.7±17.3 U/l, p < 0.05; 66.1 ± 11.8 U/l vs. 82.6 ± 11.8 U/l, p < 0.05), suggesting that the hepatic functional injury was alleviated by UC-MSC treatment (Figures 3(a) and 3(b)). This evidence concerns the gene GPT and metabolic dysfunction-associated steatotic liver disease.