Abstract： Objective To identify the relationship between visceral obesity and insulin resistance in subjects with type 2 diabetes. Methods 50 type 2 diabetic subjects from Ren-Ji Hospital were divided into two groups:the visceral obesity and the nonobese viscera. Abdominal fat distribution was evaluated using computer tomography scan at L4-5. Glucose disposal was measured by 2-h euglycemic hyperinsulinemic clamp. Results (1) Visceral fat was significantly increased in visceral obese group compared with nonobese visceral group (127. 28 vs 70. 41 cm2, P<0. 01). Total triglyc-erides level and blood pressure were significantly higher in visceral obese group, but diastolic blood pressure was not statistically changed. Glucose disposal was significantly lower in visceral obesity group that in nonobese visceral group [3. 54 vs 9. 66 mg/(kgmin), P<0. 01]. (2) There was a strong inverse correlation of visceral fat and subcutanuous fat with glucose disposal. Visceral fat was the best variable predicting insulin resistance, even after adjustment of age, sex and BMI. Conclusions Visceral obesity contributes to atherogenic cardiovascular risk factor profiles and is an important and independent predictor for insulin resistance in type 2 diabetes.