OBJECTIVE -Statins may exert pleiotropic effects on insulin action that are still controversial. We assessed effects of high-dose simvastatin therapy on peripheral and hepatic insulin sensitivity, as well as on ectopic lipid deposition in patients with hypercholesterolemia and type 2 diabetes.RESEARCH DESIGN AND METHODS -We performed a randomized, double-blind, placebo-controlled, single-center study. Twenty patients with type 2 diabetes received 80 mg simvastatin (BMI 29 Ϯ 4 kg/m 2 , age 55 Ϯ 6 years) or placebo (BMI 27 Ϯ 4 kg/m 2 , age 58 Ϯ 8 years) daily for 8 weeks and were compared with 10 healthy humans (control subjects; BMI 27 Ϯ 4 kg/m 2 , age 55 Ϯ 7 years). Euglycemic-hyperinsulinemic clamp tests combined with D-[6,6-d2]glucose infusion were used to assess insulin sensitivity (M) and endogenous glucose production (EGP).1 H magnetic resonance spectroscopy was used to quantify intramyocellular and hepatocellular lipids.RESULTS -High-dose simvastatin treatment lowered plasma total and LDL cholesterol levels by ϳ33 and ϳ48% (P Ͻ 0.005) but did not affect M, intracellular lipid deposition in soleus and tibialis anterior muscles and liver, or basal and insulin-suppressed EGP. In simvastatintreated patients, changes in LDL cholesterol related negatively to changes in M (r ϭ Ϫ0.796, P Ͻ 0.01). Changes in fasting free fatty acids (FFAs) related negatively to changes in M (r ϭ Ϫ0.840, P Ͻ 0.01) and positively to plasma retinol-binding protein-4 (r ϭ 0.782, P ϭ 0.008).CONCLUSIONS -High-dose simvastatin treatment has no direct effects on whole-body or tissue-specific insulin action and ectopic lipid deposition. A reduction in plasma FFAs probably mediates alterations in insulin sensitivity in vivo.