INS and Insulin resistance: With reference to M value cut-off value determined from HEC studies by Bergman et al.15, the proportion of subjects with insulin resistance (M value < 4.7 mg/kg/min) was significantly lower (n = 3; 2.7%) when compared to those who were insulin sensitive (M value ≥ 4.7 mg/kg/min) (n = 107; 97.3%).