INS and Insulin resistance: Although adipocyte cell size correlated with insulin resistance, the two factors contributed independently to incident T2DM risk: The risk of developing T2DM among those with abdominal subcutaneous adipocytes in the 90th size percentile was 5.8-fold greater than those in the lower 10 percent, after adjusting in the multivariate Cox regression analysis for sex, age and percent body fat (which were non-predictive of T2DM), and for insulin sensitivity and acute insulin response to a glucose load, which were also identified as independent predictors of incident T2DM (38).