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The aim of this study was to evaluate the impact of clinical parameters and indices of body composition on the rela-tion between non-alcoholic fatty liver disease (NAFLD) and carotid intima-media thickness (cIMT), in a type 2 diabetes mel-litus population (T2DM). We retrospectively enrolled 336 T2DM outpatients who regularly attended Regina Maria Clinic in Cluj. Clinical, anthropometric and biochemical parameters were measured. Ultrasonography (US) was used to assess hepatic steatosis (HS) in all patients and cIMT in 146 subjects. Body composition was assessed by bioelectric impedance (BIA, InBody 720) in all patients. cIMT was correlated with age (r= 0.25; p= 0.004), systolic blood pressure (r= 0.18; p= 0.041), glycated haemoglobin A1C (HbA1C, r= 0.20; p= 0.04), and with coronary artery disease (r= 0.20; p= 0.007). HS did not correlate with cIMT (r= 0.04; p= 0.64). cIMT was correlated with visceral fatty area (VFA, r= 0.18; p= 0.014) but not with other indices of body composition. Homeostasis model assessment for insulin resistance (HOMA-IR) was not correlated with cIMT (r= 0.17; p= 0.086). After multivariate analysis, age, HbA1c, and VFA were good independent predictors of cIMT (r= 0.45; pË ‚0.001). These results are suggestive that in T2DM patients, fatty liver is not a direct mediator of early carotid atherosclerosis. Our data indicate that visceral fat accumulation and HbA1C are determinant factors of cIMT sugesting that controlling abdominal obesity and hyperglicemia might reduce atherosclerotic disease risk in NAFLD-T2DM subjects.