Dr. Heinecke [11] found that diabetes impairs the ATP-binding cassette transporter A1 (ABCA1)-mediated cholesterol efflux to S-HDL subclass by altering the levels of α1-antitrypsin (SERPINA1) and apolipoprotein C-II (APOC2) in the S-HDL subclass, and Dr. Vaisar Tomas [12] discovered that elevated levels of medium HDL (M-HDL) and paraoxonase(PON)-1 (PON1) could protect against diabetes-related vascular complications, independent of HDL-C concentrations. This evidence concerns the gene ABCA1 and diabetes mellitus.