In fact, when the population was divided according to the presence/absence of hepatic steatosis, there was a significant association between AHI and ALT only in subjects with hepatic steatosis independent of age, sex, BMI-SDS, waist, and HOMA-IR (r2 = 0.071; p = 0.009), but not in those without steatosis (r2 = −0.0097, p = 0.38). This evidence concerns the gene GPT and steatosis.