Background and purpose: Macular edema is a common causes of visual imparity in diabetic patients, Several studies have been done to evaluate prevention methods and management strategies. This study was performed to determine whether serum lipids accelerates the creation of macular edema.Materials and methods: Blood serum lipids in 180 diabetic patients referred to eye clinic of Shahid Beheshti Hospital were evaluated. Data obtained from patients were classified in three groups: diabetic retinopathy without macular edema (group 1), patients with mild diabetic retinopathy with macular edema (group 2) and patients with diabetic retinopathy with macular edema and hard exudates (group 3). The data were analyzed by SPSS version 18 using ANOVA Tukey test. P.value less than 0.05 were considered significant.Results: Total cholesterol in groups 1, 2 and 3 were 402.53±95.202, 213.52±17.204 and 201.113±74.228, respectively (P>0.05). The mean HDL in groups 1, 2 and 3 were 586.15±25.44, 920.22±32.47 and 009.11±49.48, respectively. The mean VLDL in groups 1, 2 and 3 were 396.22±09.37, 238.20±85.36 and 127.15±51.33, respectively (P>O.05).The mean TG in groups 1, 2 and 3 were 911.227±74.212, 448.109±43.187 and 741.238±28.218, respectively (P>0.05). The mean LDL level in group3 (132.33±53.75) was statistically higher than group 1 (113.39±38.48) andgroup2 (113.08±42.08) (P<0.05).Conclusion: The results of this study showed that, serum LDL, the intensity of macular edema and hard exudates plaques, are associated.