Abstract： Objective To investigate the relationship between insulin resistance and insulin receptors on erythrocyte membrane in patient s with type 2 diabetes mellitus and gout. Methods The levels of glucose and insulin at fasting and 2 hours OGTT, TC, TG, HDL, LDL, UA and i nsulin receptor number and its binding affinity on erythrocyte were determin ed in patients groups of DM+gout, DM, gout, and 26 control subjects. A multipl e stepwise regression analysis was used on HOMA-IR as the dependent variabl e, and the levels of FIns, age, BMI, TG, TC, LDL, HDL, SBP, DBP, UA, R 1, R 2 , K 1, K 2 as the independent variables. Results HDL, R 1, R 2, K 2 were significantly lower and LDL, HOMA-IR were significantly h igher in the DM+gout patients than those in DM patients. In the group of DM +gout, a multiple stepwise regression analysis indicated that FIns, BMI, R 2, and K 1 were independent factors that affect HOMA-IR. Conclu sion There is higher insulin resistance in the DM+ gout than that i n DM.The reduction of insulin receptor numher and binding affinity may play an important role in pathogensis of insulin resistance.