BACKGROUND Thyroid hormones are involved in lipid metabolism, insulin resistance and regulation of bodyweight. There are inconclusive data regarding substantial involvement of hypothyroidism in non-alcoholic fatty liver disease (NAFLD). The aim of this study is to evaluate the prevalence of NAFLD in hypothyroidism. MATERIALS AND METHODS A descriptive study was conducted in the Department of General Medicine of SCB Medical College, Cuttack and consecutively 100 adult non-obese hypothyroid patients (50 treated and 50 untreated) were included in the study, and the patients were evaluated for NAFLD using ultrasonography. The results were compared with 100 age, sex and body mass index (BMI) matched euthyroid controls. RESULTS From 100 hypothyroid patients, 30 NAFLD patients were detected and 12 NAFLD patients were detected in controls (p=0.003). There was increased incidence of NAFLD in persons with high serum TSH value ([greater than or equal to] 4.1 mIU/ L) and low free [T.sub.4] value ([less than or equal to] 0.7 ng/dL). CONCLUSION Prevalence of NAFLD in non-obese hypothyroid patients is higher in comparison to non-obese euthyroid controls, and the incidence is also high in untreated hypothyroid patients in comparison to treated hypothyroid patients. KEYWORDS Hypothyroidism, Insulin Resistance, Non-alcoholic Fatty Liver Disease.
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