Our data defined acupuncture as an effective and important treatment strategy for T2DM with NAFLD, and proved that acupuncture can reduce lipid storage in hepatocytes, inhibit de novo synthesis of fat, promote oxidation of fatty acids, and then reduce the risk of hepatocyte steatosis, by regulating the expression of Aox1, Acot2, Plin2, Acc, Me1, Fasn, Acly, and Fabp2. Here, ACOT2 is linked to steatosis.