Background and Aims : The atherosclerotic process is closely related to steatosis of the liver and pancreas. The aim of the study was to establish the features of lipid metabolism and carbohydrate metabolism in patients with NAFLD and pancreatic steatosis (PS).Methods: We examined 172 patients with NAFLD with PS. All patients underwent ultrasound examination and fibroscan, determined markers of cytolysis and cholestasis, lipid metabolism, HOMA index. Correlation analysis was used to identify correlations between different indicators, calculating the correlation coefficient (d) and assessing its reliability (Pearson's test and Spearman's test).Results: There was a frequent combination of pancreatic steatosis with hepatic steatosis, gallbladder cholesterol, gastroesophageal reflux disease and coronary heart disease. Most patients have a decrease in HDL cholesterol and an increase in LDL cholesterol. Hypertriglyceridemia was in more than 76% patients. Coefficient of atherogenicity was 3.5 units. A direct significant correlation was found between insulinemia and body mass index (r = 0.48; P <0.05), waist circumference (r = 0.43; P <0.05), HOMA index (r = 0, 95; P <0,05) and serum concentration of C-peptide (r = 0,80; P <0,05). Serum of TG concentration was directly correlated with body mass index (r = 0.41; P <0.05), waist circumference (r = 0.38; P <0.05), mean blood pressure (r = 0, 40; P <0.05).Conclusions: The most prognostic risk factors of NAFLD with pancreatic steatosis were the degree of obesity, the presence of coronary heart disease, the value of the HOMA index, total cholesterol, and triglyceride levels. Background and Aims : The atherosclerotic process is closely related to steatosis of the liver and pancreas. The aim of the study was to establish the features of lipid metabolism and carbohydrate metabolism in patients with NAFLD and pancreatic steatosis (PS). Methods: We examined 172 patients with NAFLD with PS. All patients underwent ultrasound examination and fibroscan, determined markers of cytolysis and cholestasis, lipid metabolism, HOMA index. Correlation analysis was used to identify correlations between different indicators, calculating the correlation coefficient (d) and assessing its reliability (Pearson's test and Spearman's test). Results: There was a frequent combination of pancreatic steatosis with hepatic steatosis, gallbladder cholesterol, gastroesophageal reflux disease and coronary heart disease. Most patients have a decrease in HDL cholesterol and an increase in LDL cholesterol. Hypertriglyceridemia was in more than 76% patients. Coefficient of atherogenicity was 3.5 units. A direct significant correlation was found between insulinemia and body mass index (r = 0.48; P <0.05), waist circumference (r = 0.43; P <0.05), HOMA index (r = 0, 95; P <0,05) and serum concentration of C-peptide (r = 0,80; P <0,05). Serum of TG concentration was directly correlated with body mass index (r = 0.41; P <0.05), waist circumference (r = 0.38; P <0.05), mean blood pressure (r = 0, 40; P <0.05). Conclusions: The most prognostic risk factors of NAFLD with pancreatic steatosis were the degree of obesity, the presence of coronary heart disease, the value of the HOMA index, total cholesterol, and triglyceride levels.