The vitamin D receptor, through which vitamin D performs its functions, has been found in various tissues and organs such as cells of the immune system, gastrointestinal tract, liver, pancreas, heart (Holick, 2007), and skeletal muscle (Abrams et al., 2018), which explain the vitamin D involvement in immune response modulation (Guillot et al., 2010), its association with glucose homeostasis, DM (Yaribeygi et al., 2020), obesity, hypertension, and cardiovascular disease (Sirajudeen et al., 2019). This evidence concerns the gene VDR and diabetes mellitus.