GPT and Insulin resistance: In our study, the BMI, SBP, DBP, TG, ALT, AST, GGT, UA, HbA1c, FCP, 2 h CP, HOMA-IR, and HOMA-IS in T2DM patients with NAFLD were significantly higher than those without NAFLD (P < 0.05), suggesting that T2DM with NAFLD patients are more prone to metabolic abnormalities and insulin resistance, which is consistent with other studies [24, 29].