INS and Abdominal obesity: Multiple linear regression step‐wise analysis showed that BMI (B = 0.284, P < .001), total cholesterol (B = 0.808, P = .009) and plasma fasting glucose (B = ‐1.079, P = .034) were independent predictors of fatty pancreas after correcting for age, sex, HOMA‐IR, triglycerides, SAT, VAT, LDL‐c, HDL‐c, insulin and central obesity.