Fatty liver disease is a growing diagnosed condition which is characterized by abnormal fat accumulation in the hepatocytes (more than 5% of the liver weight). The pathologic features are similar to those of the alcoholic liver disease but it involves people without history of excessive alcohol consumption. It is considered as the most common cause of liver enzyme abnormality in the west (
1). Fatty liver disease causes a wide spectrum of liver disorders ranging from simple steatosis to liver cirrhosis and hepatocellular carcinoma (
2). It is suggested that NAFLD increases all causes of death especially in patients with diabetes (
3). The pathogenesis of NAFLD linked to the insulin resistance and hyperinsulinemia diabetes mellitus is reported in 18% - 45% of them; on the other hand NAFLD is observed in 49% - 75% of patients with diabetes (
4,
5). NAFLD is closely related to metabolic syndrome, which increases its importance especially for systemic disorders and specifically cardiovascular diseases. Some studies showed evidence of subclinical atherosclerosis in patients with NAFLD including increased intimal media thickness of carotid arteries and abnormal vasodilatory response to changes in the rate of flow (
5). But some other studies did not prove calcium increase in carotid arteries or increased intimal-media thickness (IMT) in such patients (
6-
8). However, a systematic review which evaluated results of seven observational studies with 3,497 patients confirmed that carotid plaques and IMT are significantly associated with increased alanine aminotransferase (ALT) and fatty liver on sonography (
9). Several studies using sonography to diagnose NAFLD showed increased coronary atherosclerosis in diabetics with fatty liver disease (
10,
11). In a large cohort including 3000 patients with diabetes, ischemic heart disease (IHD) was more common in NAFLD patients and it was introduced as an independent risk factor for IHD (
11). Another cohort including 2083 male workers revealed increased risk of IHD in sonographically diagnosed NAFLD patients and it was an independent risk factor (
12); still one more cohort using unexplained elevated ALT as suspected NAFLD revealed elevated mortality secondary to cardiovascular events in this group of patients (
13). In spite of growing body of observational evidences addressing increased cardiovascular disease and mortality in patients with NAFLD, it is a matter of debate if it is an independent risk factor since other risk factors such as obesity, hyperlipidemia and diabetes mellitus are prevalent in this group of patients. An observational study randomly selected 623 patients with type 2 diabetes to evaluate the correlation between steatosis (using liver: spleen attenuation ratio of < 1.0 on computed tomography (CT) scan as diagnostic criteria) and indicators of cardiovascular diseases. NAFLD was associated with low high-density lipoproteins (HDL) cholesterol and higher triglycerides and C-reactive protein (CRP), but was not associated with coronary atherosclerosis (
14).