Intracellular fat accumulation in the liver (1) and abdominal obesity (2–4) have both been related to reduced insulin action. An association between visceral and hepatic lipids has been demonstrated in healthy subjects and patients with type 2 diabetes (5). However, this association was not found in a cohort of nondiabetic subjects (1,6,7). The aim of the present study was to analyze the relationships between body fat distribution and hepatic lipids (measured using 1H-magnetic resonance spectroscopy) in a large heterogeneous cohort of healthy subjects at increased risk of type 2 diabetes. For this purpose, we used a whole-body magnetic resonance imaging scan to measure various fat depots. Subjects ( n = 78) were selected from TULIP (Tubingen Lifestyle Intervention Program). Persons recruited for TULIP are healthy subjects at increased risk for type 2 diabetes, namely family members of type 2 diabetic patients, obese or overweight subjects (BMI >27 kg/m2), subjects with impaired glucose tolerance, and women with a history of gestational diabetes. Subjects with clinically suspected alcohol abuse were excluded from the study. All subjects included in the present study were studied before starting a standardized exercise and dietary intervention program. The local ethics committee approved all protocols, and all subjects gave informed written consent. ### Magnetic resonance examinations A whole-body imaging protocol was applied for recording a set of 90–120 parallel transverse slices. Slice thickness was 10 mm for the entire body, with interslice gaps of 10 mm. T1-weighted contrast was applied, allowing semiautomatic quantitative assessment of fatty tissue and other tissue types in each cross section (Fig. 1 A , a and b ). Hepatic …