In the present study, we aim to determine the associations between circulating miRNAs and metabolic and hepatic features of NAFLD and serum levels of insulin, adiponectin, and fibroblast growth factor (FGF)-21 in children with obesity and varying degrees of IR and intrahepatic triglyceride (IHTG). The gene discussed is FGF21; the disease is metabolic dysfunction-associated steatotic liver disease.