Objectives: Hepatosteatosis is frequently seen in middle-aged women who mostly are obese and have insulin resistance. In this study, we investigated the relationship between hepatosteatosis detected on sonography and insulin resistance in obese women with normal glucose tolerance. Method: Thirthy eight patients and fourteen healthy people aged 30 and over were included in the study. A sonographic examination was performed to diagnose hepatosteatosis. Also, serum fasting glucose level, cholosterol, triglyceride, LDL- cholosterol and HDLcholosterol, insulin and CRP levels checked for the study. The insulin resistance in patients were detected by HOMA-IR method (homeastasis model assessment of insulin resistance). Results: In the patient group, serum glucose level at 2nd hour, triglyceride and insulin levels, CRP and HOMA- IR were significantly high (p<0,05, p<0,001, p<0,01, p<0,001, p<0,05, respectively) but HDL-cholosterol levels was low (p<0,01). The lower limit forHOMA-IR was determined as 2,2. Triglyceride level was significantly higher in patients with HOMA-IR>2,2 than in patients with HOMA-IR<2,2. The level of hepatosteatosis detected by sonography was higher in the patients with HOMA-IR level>2,2. Conclusion: It was shown that the increase in insulin resistance was the one of the reasons of hepatasteatoses even if obesity was considered as an independent factor. The level of insulin resistance triggerred hepatosteatosis in obese patients with normal glucose tolerance.