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Background and aims: Diabetes can cause abnormal liver functions which can present as elevated liver enzymes, hepatosteatosis and even cirrhosis. The purpose of this study was to identify the significance and clinical correlation of steatosis in patients with type 2 diabetes mellitus. Material and methods: Eighty type 2 diabetic patients (12 men, 68 women) were included in this study. Body mass index (BMI), fasting and postprandial blood glucose, HbA1c, total cholesterol, LDL and HDL cholesterol, triglycerides and fat percentage were measured. Diabetic microvascular complications were also evaluated. The presence of steatosis in type 2 diabetic patients was evaluated by ultrasound. Results: Forty-four (52% ) patients had diabetic microvascular complications. Seventy-five of the diabetic patients had hepatosteatosis (34 with grade 1 hepatosteatosis, 25 with grade 2 hepatosteatosis, 16 with grade 3 hepatosteatosis). There was no significant positive correlation between hepatosteatosis grade but BMI and there was a significant correlation between diabetes age and hepatosteatosis grade (r=0.76, p

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