We think that the established here cut-off value for HOMA-IR, based on SHBG decline, could be useful for clinicians to identify women with PCOS that may benefit from the implementation of interventions such as an increase in physical activity and changes in eating habits to decrease visceral and liver fat accumulation and prevent the development of type 2 diabetes and cardiovascular disease. This evidence concerns the gene SHBG and polycystic ovary syndrome.