Low DHEAS levels were also statistically related to the risk of DKD and high ACR in the fully adjusted model (DKD: OR, 0.46; 95% CI, 0.24–0.87 for tertile3 vs tertile1; P = 0.023 for trend; high ACR: OR, 0.46; 95% CI, 0.24–0.87 for tertile3 vs tertile1; P = 0.011 for trend). The gene discussed is SULT2A1; the disease is diabetic kidney disease.