Comparing the effect of the entero–pancreatic axis and the incretin system on the progressive relationship between NAFLD and carbohydrate disorders, it is necessary to mention the results of a study conducted by Junker et al. They demonstrated that the healthy subjects exhibited a higher incretin effect (55%) compared with nondiabetic NAFLD patients (39%), NAFLD patients with T2DM (20%), and patients with T2DM and no liver disease (2%). This evidence concerns the gene GCG and liver disorder.