OBJECTIVE: To determine prevalence pf insulin resistance among patients with fatty liver.

METHODS: The study employed a cross-sectional survey design among adult patients with fatty liver seen at Cardinal Santos Medical Center for executive check up from September 2003 to September 2004 using a non-probability, purposive, prospective sampling. Ultrasound was utilized to detect patients with non-alcoholic fatty liver who will be prospectively recruited using purposive sampling. Baseline socio demographic and clinical data were collected. Insulin resistance was measured using HOMA-IR. Descriptive statistics was then employed to describe the cases and prevalence of Insulin resistance was computed

RESULT: Of the 24 patients with NAFLD recruited for the study, 15 (67%) were shown to have insulin resistance (IR) as computed by HOMA-IR. Variables noted to be significant and confirmed using correlation coefficient by linear regression in contributing to IR among these patients included waist circumference (P