UCP1 and Insulin resistance: They found that the transcriptional activity of a fragment of the 5′ UTR of the mutant G allele decreased to approximately 40% compared with that of the corresponding fragment of the wild type T allele, which indicated the important role of this IRS in the transcription of UCP1. Moreover, Fukuyama et al. found that the G allele of rs10011540 may contribute to the accumulation of hepatic lipid content, and the development of insulin resistance [44].