Objectives: To assess prevalence of liver steatosis in children affected by simple obesity and compare data in groups stratified by gender and pubertal stage. Methods: From2010 to2013,we studied351childrenwith simple obesity and BodyMass Index over 95 percentile, 205males, 146 females, age 5.5 to 16.5 years, stratified by sex and pubertal stage in to 4 groups, group 1: 88 pubertal males, group 2: 117 pre-pubertal males, group 3: 93 pubertal females group 4: 53 pre-pubertal females, were performed, Weight, height, Waist circumference, Body Mass Index, Liver Ultrasound, Bioimpedance, Blood Glucose and Insulinaemia after Oral Glucose Tolerance Test at 0’ and 120’, fasting Count Blood Cells, Protein C Reactive, Cholesterol, High D Level cholesterol, Triglycerides, Liver enzymes, Thyroid Stimulate Hormone, Immunoglobulin’s A, G, M, Iron and Ferritin, in the children with liver enzyme abnormalities were performed, gliadines and viral antibodies as copraemia to. Results: 153 (44.4%) were have diagnosis of liver steatosis, 101maschi (66.1%) and 52 females (33.9%), 147with abnormal liver ultrasound (96%) and 60 (39.2%) with abnormal liver enzymes. The percent of children affected were in the group 1, 51 of 88 (57. 9%) in the group 2, 50 of 117 (42.7%), in the group 3, 32 of 93 (34.4%) and in the group 4, 20 of 53 (37.7%). Conclusions: In our champion, liver steatosis has a prevalence of 44.4%, highest in males and greatest in pubertal Males. Ultrasonography and liver Enzymes are suitable for diagnosis. Research withmore patients are needed to define the prevalence in children affected by simple obesity.