Garland et al. have demonstrated that insulin resistance is significantly associated with FGF23 increase in multivariable linear regression analysis—HOMA-IR (Homeostatic Model Assessment for Insulin Resistance) and eGFR (estimated glomerular filtration rate) decline were the only parameters out of broad spectrum of bone-turnover biomarkers, indices of inflammation and “classical” parameters reflecting the risk of atherosclerosis that influenced serum FGF23 in patients with CKD stages 3–5 [31]. This evidence concerns the gene FGF23 and Insulin resistance.