The results indicated that CRP (OR = 1.005, 95% CI: 1.003–1.007), PLT (OR = 0.995, 95% CI: 0.994–0.997), Prior biliary disease (OR = 1.137, 95% CI: 1.025–2.571), Fever (OR = 2.196, 95% CI: 1.292–3.824), Pleural effusion (OR = 7.355, 95% CI: 4.883–14.761), Ascites (OR = 8.786, 95% CI: 5.141–9.342), Broth culture (OR = 2.264, 95% CI: 1.186–3.371), DM (OR = 2.516, 95% CI: 1.757–3.63), and TBIL (OR = 1.006, 95% CI: 1.002–1.010) were independent risk factors for the development of IKPLAS in patients with liver abscess (Table 3). Here, CRP is linked to diabetes mellitus.