“…The rationale for investigating the association between hypothyroidism and NAFLD is based on two lines of evidence: firstly, the physiologic capacity of thyroid hormones to contrast the development of some features of the metabolic syndrome and, secondly, their direct effects on the liver [48,49,50,51,52]. However, the identification of NAFLD in a given patient with hypothyroidism does not necessarily imply that hypothyroidism is the cause of NAFLD in that specific patient [52]. On these grounds, it can be argued that not all observational studies and meta-analyses published so far clearly demonstrated a causal association between primary (subclinical and overt) hypothyroidism and risk of developing NAFLD, independent of coexisting cardio-metabolic risk factors (Table 1 [53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80]).…”