Abstract： Objective To investigate the related factors on type 2 diabetes mellitus(T2DM) with non-alcoholic fatty liver disease(NAFLD),analyze its' significance in clinical practice. Methods From July 2010 to April 2013,261 T2DM patients were divided into A(104 cases) or B(157 cases) group according on with or without NAFLD. The general and the laboratory test results were compared between the two groups. Results Compared with B group, body mass index(BMI), fasting plasma glucose(FPG), alanine aminotr ansferase(ALT),total cholesterol(TC),triglyceride(TG) were higher in A group, while age, duration, high density lipoprotein-cholesterol(HDL-C) were lower (P<0.05).Logistic regression analysis showed that TG and BMI were the risk factors of NAFLD in T2DM. By trend analysis of BMI, the result showed that diabetes had the elevated risk of NAFLD following the increasing of BMI. Conclusion NAFLD in patients with T2DM had obesity, dyslipidemia, hypercoagulabale and abnormal ALT, and there is a trend of getting younger.