According to our results, the serum vitamin D level was lower in diabetic patients with NAFLD compared to those in non-NAFLD group. Also, vitamin D deficiency was associated with NAFLD in these patients.
These findings are consistent with some previous studies, indicating that the serum vitamin D level was lower in diabetic cases with NAFLD (
28,
29). In this regard, a study by Rhee et al. showed that the serum vitamin D levels were lower in NAFLD patients compared with the control group (
30). Another study showed that the serum vitamin D levels were significantly lower in patients diagnosed with NAFLD considering liver biopsy than in the control group (
31). However, some studies have reported different results regarding the relationship between vitamin D levels and NAFLD. Two different studies carried out in China (
32) and Korea (
33) reported no significant difference between patients with and without NAFLD regarding the serum vitamin D level.
The discrepancy between the results of different studies can be attributed to factors such as different methods and designs, different criteria for NAFLD diagnosis, different definitions for vitamin D deficiency, lack of matched study groups for interfering factors (such as BMI), and selection bias in cross-sectional studies. Also, genetic factors, such as polymorphisms in vitamin D receptor genes, may be involved. Therefore, vitamin D may affect the evolution and advancement of NAFLD only in subjects with specific genotypes (
34).
Previous studies have shown that vitamin D considerably affects immune system regulation, cell differentiation, regulation of cell proliferation, and inflammatory processes. Vitamin D can improve insulin secretion and reduce insulin resistance and liver fibrosis. Through these mechanisms, which are mediated by cytokines and adipokines, vitamin D may contribute to the evolution and advancement of NAFLD (
35). Numerous studies have shown that markers of inflammation, such as CRP, TNF-α, and IL-6 are possibly associated with the pathogenesis of NAFLD (
36). Elevated serum TNF-α levels have been associated with the increased risk of NAFLD in healthy non-diabetic individuals (
36). Moreover, a direct relationship has been found between the increased serum levels of inflammatory markers and NAFLD severity (
37). Overall, vitamin D can reduce inflammation in various ways (
38). Therefore, it can be proposed that vitamin D reduces the severity of NAFLD, and its deficiency is associated with the exacerbation of NAFLD.
In patients with NAFLD, insulin sensitivity is reduced in the muscles, fat, and liver (
39). Vitamin D increases insulin sensitivity by increasing the number of insulin receptors in myocytes, increasing insulin sensitivity in insulin receptors, and affecting peroxisome proliferator-activated receptor delta (PPAR-δ) (
40). On the other hand, during oxidative stress, an elevation in reactive oxygen species (ROS) and lipid peroxidation occurs, which ultimately leads to intracellular damage (
41). The concentrations of lipid peroxidation biomarkers are correlated with the severity of liver disease (
42). According to previous research, vitamin D deficiency increases the concentration of oxidative stress biomarkers, and vitamin D intake reduces the concentration of these biomarkers (
43). Also, abnormal lipid metabolism results in fat accumulation in the liver, which in turn increases the production of various adipokines, inflammation, and oxidative stress, all of which play an important role in the NAFLD pathogenesis (
44).
This research had some limitations. First, it was a cross-sectional research, in which a cause-and-effect relationship could not be indicated between vitamin D deficiency and NAFLD. Second, no liver biopsy was performed in this study. Generally, liver biopsy is the gold standard technique to diagnose NAFLD and differentiate it from NASH. However, considering the aggressiveness of liver biopsy, ultrasound has been used to diagnose NAFLD in previous studies. Ultrasound sensitivity for the diagnosis of NAFLD ranges from 60 to 94%, depending on the severity of steatosis.
On the other hand, since ultrasound is an operator-dependent method, all liver ultrasounds were performed by an experienced radiologist in this study, which is one of its main strengths. Also, elimination of other reasons for chronic liver disease and relatively acceptable sample size are other strengths of this study.
In summary, vitamin D status is associated with the presence of NAFLD in T2DM patients. However, large-scale prospective studies are needed to demonstrate this association and suggest vitamin D deficiency as a risk factor for NAFLD in diabetic patients. Further investigation is warranted to examine the effect of vitamin D supplementation on liver steatosis status in these cases.