The values of FBS (p = 0.004), serum TG (p = 0.02), TC (p = 0.02), HDL (p = 0.005), LDL (p = 0.002), AST (p = 0.01), ALT (p = 0.03), ALP (p = 0.05), fasting Insulin (p = 0.001) and HOMA-IR (p = 0.001) were significantly increased in OSA with NAFLD group. Here, GPT is linked to obstructive sleep apnea syndrome.