Nuutila. Liver steatosis coexists with myocardial insulin resistance and coronary dysfunction in patients with type 2 diabetes. Am J Physiol Endocrinol Metab 291: E282-E290, 2006. First published February 14, 2006 doi:10.1152/ajpendo.00604.2005.-Nonalcoholic fatty liver (NAFL) is a common comorbidity in patients with type 2 diabetes and links to the risk of coronary syndromes. The aim was to determine the manifestations of metabolic syndrome in different organs in patients with liver steatosis. We studied 55 type 2 diabetic patients with coronary artery disease using positron emission tomography. Myocardial perfusion was measured with [15 O]H2O and myocardial and skeletal muscle glucose uptake with 2-deoxy-2-[ 18 F]fluoro-D-glucose during hyperinsulinemic euglycemia. Liver fat content was determined by magnetic resonance proton spectroscopy. Patients were divided on the basis of their median (8%) into two groups with low (4.6 Ϯ 2.0%) and high (17.4 Ϯ 8.0%) liver fat content. The groups were well matched for age, BMI, and fasting plasma glucose. In addition to insulin resistance at the whole body level (P ϭ 0.012) and muscle (P ϭ 0.002), the high liver fat group had lower insulin-stimulated myocardial glucose uptake (P ϭ 0.040) and glucose extraction rate (P ϭ 0.0006) compared with the low liver fat group. In multiple regression analysis, liver fat content was the most significant explanatory variable for myocardial insulin resistance. In addition, the high liver fat group had increased concentrations of high sensitivity C-reactive protein, soluble forms of E-selectin, vascular adhesion protein-1, and intercellular adhesion molecule-1 (P Ͻ 0.05) and lower coronary flow reserve (P ϭ 0.02) compared with the low liver fat group. In conclusion, in patients with type 2 diabetes and coronary artery disease, liver fat content is a novel independent indicator of myocardial insulin resistance and reduced coronary functional capacity. Further studies will reveal the effect of hepatic fat reduction on myocardial metabolism and coronary function. hepatic steatosis; coronary disease; positron emission tomography; magnetic resonance spectroscopy INSULIN RESISTANCE characterizes over 80% of patients with type 2 diabetes (T2DM) (44). Impaired glucose uptake in several tissues and endothelial dysfunction are usual findings. Increased hepatic fat content has been found to affect ϳ50% of type 2 diabetic patients in the United States (6); thus nonalcoholic fatty liver (NAFL) often coexists with metabolic syndrome and insulin resistance. Futhermore, Hamaguchi et al. Fatty liver has been closely linked to insulin resistance at the whole body level irrespective of body weight, BMI, fat distribution, and glucose tolerance (35). Coronary risk factors tend to cluster in patients with high liver fat content, and patients with NAFL show more advanced carotid atherosclerosis compared with healthy controls (3,8,52). Recently, in a prospective study, it was shown that T2DM patients with NAFL had more cardiovascular related events during follo...