Background: Non-alcoholic fatty liver disease (NAFLD) is characterized by fatty change of liver without inflammation. The aim of this study was to evaluate presence of clinical and metabolic components in non-diabetic patients with NAFLD and to assess the relationship between insulin resistance and these factors.Materials and Methods: In this study, a group of 50 sonographically confirmed patients with NAFLD was studied. Following an overnight fasting, blood samples were obtained to measure serum levels of Triglyceride, Cholesterol, Low Density Lipoprotein (LDL-C), High Density Lipoprotein (HDL-C), SGOT and SGPT, haemoglobin A1C, Fasting Blood Sugar (FBS) and peripheral blood insulin level. Based on homeostatic model assessment (HOMA) score, patients were divided into four quartiles. Other variables including BMI, waist and hip circumference were also measured.Results: The mean age was 42±10.3 years (range, 22-65), 33 cases (66%) were men, and 17 cases (34%) were women. Mean insulin level was higher in females (female=15.3±6.7, males=12.9±5.7). Variables including waist (P=0.38) and LDL-C (P=0.49) were significantly different among defined study groups. The higher the HOMA index, the lower the HDL-C level (P<0.05).Conclusion: Patients with insulin resistance showed significant higher values of LDL and Waist circumference. Values of HDL were significantly lower in these patients. Body mass index, Weight, Triglyceride, Cholesterol, AST and ALT values showed no relation with insulin resistance.