Of the 79 men with non-insulin-treated T2DM included in the study (mean age 67 ± 10 years, BMI 27.7 ± 4 kg/m2, HbA1c 52 ± 6 mmol/mol), 28 (35.5%) did not have NAFLD on ultrasonography, 32 (40.5%) had hepatic steatosis alone, and 19 (24%) had NAFLD with coexisting significant fibrosis (i.e., LSM ≥ 7.0 kPa on Fibroscan®), respectively. This evidence concerns the gene INS and Hepatic steatosis.