Visceral adipose tissue (VAT) is an important risk factor for obesityrelated metabolic disorders. Therefore, a reduction in VAT has become a key goal in obesity management. However, VAT is correlated with intrahepatic triglyceride (IHTG) content, so it is possible that IHTG, not VAT, is a better marker of metabolic disease. We determined the independent association of IHTG and VAT to metabolic function, by evaluating groups of obese subjects, who differed in IHTG content (high or normal) but matched on VAT volume or differed in VAT volume (high or low) but matched on IHTG content. Stable isotope tracer techniques and the euglycemic-hyperinsulinemic clamp procedure were used to assess insulin sensitivity and very-lowdensity lipoprotein-triglyceride (VLDL-TG) secretion rate. Tissue biopsies were obtained to evaluate cellular factors involved in ectopic triglyceride accumulation. Hepatic, adipose tissue and muscle insulin sensitivity were 41, 13, and 36% lower (P < 0.01), whereas VLDLtriglyceride secretion rate was almost double (P < 0.001), in subjects with higher than normal IHTG content, matched on VAT. No differences in insulin sensitivity or VLDL-TG secretion were observed between subjects with different VAT volumes, matched on IHTG content. Adipose tissue CD36 expression was lower (P < 0.05), whereas skeletal muscle CD36 expression was higher (P < 0.05), in subjects with higher than normal IHTG. These data demonstrate that IHTG, not VAT, is a better marker of the metabolic derangements associated with obesity. Furthermore, alterations in tissue fatty acid transport could be involved in the pathogenesis of ectopic triglyceride accumulation by redirecting plasma fatty acid uptake from adipose tissue toward other tissues.abdominal fat ͉ insulin resistance ͉ NAFLD ͉ steatosis ͉ VLDL V isceral adipose tissue (VAT) is an important and independent predictor of metabolic risk factors for coronary heart disease, particularly diabetes and dyslipidemia (1, 2). Moreover, data from metabolic studies conducted on human subjects (3, 4) indicate that an increase in VAT is associated with impaired glucose tolerance, insulin resistance, and increased very-low-density lipoproteintriglyceride (VLDL-TG) secretion. These observations and the unique anatomical location of visceral fat, which releases free fatty acids (FFA) and adipokines into the portal vein for direct transport to the liver, have led to the concept that VAT is responsible for many of the metabolic abnormalities associated with abdominal obesity (5, 6). Therefore, a reduction in visceral fat has become a key therapeutic goal in the management of obesity (6, 7).Although VAT is associated with metabolic disease, a causal link between VAT and metabolic dysfunction has not been demonstrated in humans. Recently, it has become clear that VAT correlates directly with intrahepatic triglyceride (IHTG) content (8-10), and an increase in IHTG is associated with the same metabolic abnormalities linked to an increase in VAT (9-12). Therefore, it is possible that VAT itself is n...