However, not only insulin secretion but also insulin resistance could be associated with pancreatic fat: in two studies [20, 57], fatty pancreas was associated with higher insulin resistance (measured by HOMA-IR, associated with visceral fat area, triglycerides, and elevation of ALT) [20], especially in male T2DM subjects with a shorter duration of diabetes [57]. This evidence concerns the gene INS and type 2 diabetes mellitus.