The results of the present study showed that both treatment modalities were effective in reduction of serum levels of AST and ALT. Previous pilot trials demonstrated that metformin (1-1.5 g/day) was effective for reduction of ALT levels (
21 -
23). In a twelve-month clinical trial in fifty-five NAFLD patients, it was shown that metformin (2 g/day) was better than a prescriptive weight reducing diet for reduction of ALT levels (
30). In a 24-month pilot study on sixty children with NAFLD, Nobili et al. reported that administration of metformin (1.5 g/day) was effective for reduction of aminotransferase levels (
31). However, metformin was not more effective than lifestyle intervention in reducing aminotransferase levels. In a pilot open label trial on fifteen NAFLD patients, Nair et al showed that metformin (20 mg/kg) reduced ALT and HOMA-IR in the first three months of study (
24). However, after three months, there was no further decrease in insulin resistance and a rebound increase in ALT was observed. Improvement of AST and ALT following thiazolidinediones was reported in the previous trials. The results of a one year open-label study on sixty-three NAFLD patients showed that administration of rosiglitazone (4 mg/day for the first month and 8 mg/day thereafter) was more effective than placebo in reduction of aminotransferase level (
32). Promrat et al. investigated the effect of pioglitazone (30 mg/day) on eighteen NAFLD patients for forty-eight weeks (
13). The mean ALT level was significantly lower at the end of study (40 ± 25 U/L) compared to the baseline value (99 ± 71 U/L) (P <0.001). Sanyal et al. evaluated the ALT level in twenty non-diabetic NAFLD patients who were assigned to vitamin E (400 IU/ day) alone or the combination of vitamin E (400 IU/ day) and pioglitazone (30 mg/day) (
14). In this six-month pilot study, serum ALT levels were normalized for all patients of both treatment groups. Lutchman et al. evaluated the effect of pioglitazone (30 mg/day) in twenty-one NAFLD patients for forty-eight weeks (
15). After forty-eight weeks of pioglitazone therapy, the mean serum ALT level was significantly lower than the baseline values (75.7 ± 34.7 vs. 34 ± 12.7 U/L; P < 0.001). Forty-eight weeks after discontinuation of pioglitazone, the mean serum ALT level significantly increased (69.5 ± 38.7 U/L). This study concluded that in NAFLD patients, long-term administration of pioglitazone might be necessary to maintain the obtained results following treatment. In the study of Aithal et al., seventy-four non-diabetic NAFLD patients were assigned to take either pioglitazone (30 mg/day) or placebo for one year (
16). In the pioglitazone group, the mean serum ALT level was significantly lower at the end of the study compared to the baseline value (55.9 ± 25.7 vs. 93.6 ± 61.3 U/L; P < 0.001). A study on fifty-five patients with NAFLD and impaired glucose tolerance or type two diabetes mellitus showed that pioglitazone (45 mg/day) was more effective than the placebo in reduction of serum ALT levels after six months (
17). Bajaj et al studied the effect of pioglitazone (45 mg/day) in fourteen patients with type 2 diabetes mellitus (
33). After sixteen weeks, the mean ALT level was significantly lower than the baseline value (22 ± 2 vs. 28 ± 3 U/L; P = 0.02). Tiikkainen et al. compared the effects of rosiglitazone (8 mg/day) and metformin (2 g/day) on serum ALT levels in twenty type 2 diabetic patients (
34). After four months, serum ALT level decreased in the rosiglitazone group but remained unchanged in the metformin group. The effect of insulin sensitizers on the improvement of serum aminotransferase levels seems encouraging in the previous studies. The existence of controversy in their effect on serum aminotransferase levels and their sustained effect after discontinuation are the major drawbacks that need complementary investigations. We suggest that the differences in the results of the above mentioned trials might be due to the variations in the studies duration, patient’s heterogeneity (considering weight, gender, daily physical activity, and the level of IR), and the medication doses. In this study, the serum ALP was decreased significantly from baseline to four months post-treatment in both treatment groups. An improvement of serum ALP level was reported following pioglitazone treatment (
13 ,
14). These observations are in concordance with our study. However, there was an increase in serum ALP level following metformin treatment in the study by Nair et al. (
24). It should be noted that total amounts of ALP cannot be considered as a specific marker for liver disease. The hepatic isoenzyme is a more reliable marker for the detection of liver disease. Therefore, the rise of total serum ALP following administration of metformin in the above-mentioned study might be related to conditions unrelated to NAFLD. Documentation of this observation with concomitant checking of ALP hepatic isoenzyme or gamma glutamyl transpeptidase seems a reasonable approach. In this study, the serum metabolic parameters (FSG, HOMA-IR, CHOL, LDL, and HDL) and LFC were improved significantly from baseline to four months post-treatment in both treatment groups. These findings are in accordance with the previous trials (
13 -
17 ,
21 -
24). In the present study, serum TG level did not change significantly in both treatment groups during the study period. This finding is in accordance with the results of previous trials that reported serum TG level did not change following pioglitazone prescription in NAFLD patients (
13 ,
16 ,
17). The results of previous trials on the effect of metformin on serum TG level in NAFLD patients are somewhat controversial. Magalotti et al. studied the effect of metformin (1.5 g/day) in eleven NAFLD patients for six months (
21). The mean serum TG level did not change significantly from baseline (176 ± 104 mg/dl) to the end of treatment (142 ± 61 mg/dl). Marchesini et al. studied the effect of metformin (1.5 g/day) in twenty NAFLD patients for four months (
23). The mean serum TG level did not change significantly from baseline (1.91 ± 1.12 mmol/L) to the end of treatment (1.92 ± 1.06 mmol/L) in the metformin group. In the study of Nair et al, serum TG level did not change significantly following a twelve month administration of metformin for NAFLD patients (
24). Nobili et al. showed that metformin (1.5 g/day) reduced serum TG levels in NAFLD patients after 12 months (
31). The differences in the results of the above-mentioned trials might be due to the variations in the studies duration, patients’ heterogeneity (considering weight, gender, daily physical activity, and the level of IR), medication doses, and possible concomitant familial hyperlipidemia. To the best of our knowledge, this is the first clinical trial on NAFLD patients that compared the effect of pioglitazone and metformin on liver function tests (including AST, ALT, and ALP), metabolic profile (including FSG, HOMA-IR, and lipid profile), and LFC. No statistically significant differences were seen between the treatment groups with regard to the changes of laboratory parameters and LFC from baseline to four months post-treatment. It seems that metformin and pioglitazone might equally affect the liver function tests, HOMA-IR, CHOL, LDL, HDL, and LFC in NAFLD patients. Weight gain after pioglitazone treatment was reported in previous studies (
13 ,
15 -
17). In this study, there was no significant weight change in the participants receiving pioglitazone during the study period. Our finding was similar to that of Sanyal et al. that reported BMI did not increase significantly in subjects receiving pioglitazone (
14). Although the daily calorie intake of the participants was checked by a dietitian during the follow up visits, but daily physical activity was not monitored in this study. This shortcoming might explain the absence of weight gain in the pioglitazone group of our study. Obtaining an ideal body weight is the mainstay of treatment in NAFLD. Hypocaloric diet and administration of appropriate daily physical activity help the NAFLD patient reduce their body weight. In this study, a dietitian supervised participants’ daily calorie intake. The dietitian was blinded to the treatment groups and controlled daily calorie intake in follow up visits. The protocol used for diet in our study was based on “Guidelines for the diagnosis and management of nonalcoholic fatty liver disease: update 2010” (
9). Hypo caloric diets resulted in weight reduction in both treatment groups from baseline to the end of study (
Table 3). Meanwhile, body weight reduction was not statistically different between treatment groups (
Table 4). The above findings show that hypocaloric diets resulted in a significant reduction of body weight in participants in each treatment groups; Moreover, body weight reduction that was due to the hypocaloric diet, was not statistically different in treatment groups. Therefore, it can be concluded that diet was not different in treatment groups and might not have biased the results. We should note the role of metformin in NAFLD based on the recent guideline (2012) from the American Association for the Study of Liver Diseases, American College of Gastroenterology, and the American Gastroenterological Association. It has been mentioned that metformin does not have significant effects on liver histology. It is not recommended as a specific treatment for liver disease in adults with NAFLD (
35). It is obvious that our study was designed and conducted (in 2011) before the release of this guideline.