Metabolic syndrome and 2 of its most important components, obesity and type 2 diabetes, have reached pandemic proportions threatening the entire world. Initial treatment options directed at life style changes, including diet and exercise, have failed to achieve desired results for an important portion of patients and status of considerable number of patients has eventually become worse than pre-treatment due to reactive weight regain. Currently, the most effective treatment for obesity and type 2 diabetes is, without doubt, surgical procedure. There is no treatment option that can achieve remission for all of the components of metabolic syndrome with over 90% efficiency. However, it should be known that there are numerous methods used for surgical treatment of metabolic syndrome, and all have advantages, disadvantages, and restrictions of their own. Also, each has its own rate of efficiency. Aim of this article was to provide a brief understanding of mechanisms of action and to analyze outcomes of diverted sleeve gastrectomy with ileal transposition as functional restrictive therapeutic option for obese and non-obese patients with type 2 diabetes.