In the present study, although after adjustment for different variables, only NAFLD increased the incidence risk of CVD in T2D after 5 years, there was a positive association between NAFLD and liver enzymes (ALT, AST, ALK-P, and GGT) in increasing the incidence risk of CVD in T2D. The gene discussed is GPT; the disease is metabolic dysfunction-associated steatotic liver disease.