On multivariate analysis, steatosis was independently associated with obesity (OR 3.11; 95% CI 1.43–6.82; p = 0.004) and the metabolic syndrome (OR 1.08; 95% CI 1.01–0.15; p = 0.01) but not with age, diabetes mellitus, dyslipidemia, hypertension, ALT, or cART type. Here, GPT is linked to diabetes mellitus.