Introduction: Insulin resistance and undersecretion play major roles in the pathogenisis mechanism of diabetes mellitus. This study evaluates the correlation between insulin resistance (by HOMA-IR) and the prediction of impaired carbohydrates metabolism. Materials and Methods: Individuals with from among participants of the Tehran Lipid Glucose Study normal FBS and GTT (TLGS) were followed for 3 years. Of these, 3 years later, some cases developed DM type 2, IGT, IFG and IFG-IGT; cases remained normal. Insulin and fasting plasma glucose levels were measured and HOMA-IR index was calculated. Body mass index (BMI), waist circumference, waist to hip ratio (WHR), systolic and diastolic blood pressure, glucose tolerance test, serum lipid profile, history of smoking and family history of diabetes at the beginning and after 3 years were determined. For comparison of variables chi-square test and ANOVA were used. Prediction of development of diabetes, IGT, IFG, IFG-IGT according to quarters of HOMA-IR before and after modifying of confounders were estimated by logistic regression analysis. Power of prediction of multiple modeling was evaluated by the Roc curve. Results: Of the 255 normal cases from among TLGS participants followed for 3 years, when 30 cases developed DM type 2, 89 individuals IGT, 57 IFG and there were 26 cases of IFG-IGT with 53 cases remaining normal. In the first stage there was no difference between study groups in sex, total cholesterol, HDL cholesterol, LDL cholesterol, family history of DM, cigarette smoking and physical activity. Mean fasting blood glucose was higher in cases who developed IGT, DM, IFG, IFG-IGT than in normal cases (91.2±7.9mg/dL, 96.2±9.0 mg/dL, 98.1±8.8 mg/dL and 98.9±8.5 mg/dL vs 86.8±9.9mg/dL in the normal group respectively, p=0.02, p<0.001). Mean HOMA-IR in cases who developed DM, IFG, IFG-IGT was significantly higher than in normal cases (1.9±1.0, 2.2±1.3, 2.5±1.6 respectively vs 1.0±0.9 in normal cases; p=0.014, p<0.001, p??0.001). After 3 years, HOMA-IR increased significantly in all groups (even controls) except those cases who developed IFG, IFG-IGT. There was no correlation between changes in DHOMA-IR and D TG, DHDL-C, DLDL-C and DBP. Logistic regression showed that the quarters of HOMA-IR can predict development of DM, IGT, IFG, IGT-IFG (p<0.001, p=0.001, p<0.001 respectively) Conclusion: This study clearly demonstrated the correlation between HOMA-IR and the probability of developing DM, IGT, IFG, IFG - IGT.