Therefore, in this cross-sectional study, we examined the following: (i) whether there was an association between plasma adiponectin levels and the presence and severity of NAFLD (as detected by liver ultrasonography and vibration-controlled transient elastography [VCTE]) in ambulatory patients with established T2DM and (ii) whether this association could be, at least partly, mediated by the coexistence of the PNPLA3 rs738409 variant or other NAFLD-related genetic polymorphisms. This evidence concerns the gene ADIPOQ and metabolic dysfunction-associated steatotic liver disease.