Objectives: Type 2 Diabetes Mellitus (T2DM) accounts for about 90% of all cases of Diabetes Mellitus. Dyslipidaemia has been demonstrated to form a synergy with T2DM as risk factors for cardiovascular events. This study aimed to determine the plasma levels of Lipids and Apolipoprotein B-100 among Type 2 Diabetic patients, assess the effects of Lipid Lowering agents, and to study the relationship, if any, between these lipid parameters and glycemic control.Methods: One hundred and fifty participants consisting of fifty T2DM patients on a lipid-lowering agent, fifty newly diagnosed T2DM patients who are drug naïve (not on any anti-diabetic agent) and fifty apparently healthy non-diabetic controls were recruited for this study. Fasting blood samples were collected from all study participants for determination of Total Cholesterol (TC), LDL-C, Triglycerides(TG), High-Density Lipoprotein (HDL-C) and Apo B-100.
 Results: The results showed significant increases in plasma TC, LDL-C, TG and Apo B-100 with a remarkable reduction in plasma HDL-C level in the Type 2 Diabetic drug naïve group compared with the treatment and control groups. There was a significant positive correlation observed between serum Apo B-100 and level of glycaemia in the T2DM drug naïve group.Conclusion: This study further confirms the therapeutic benefits of lipid-lowering agents in reducing Apo B-100 among T2DM patients. Furthermore, maintaining good glycaemic control reduces the risk for the development of dyslipidaemia.
 Keywords: T2DM, Dyslipidaemia, Cardiovascular Diseases, Apolipoprotein B-100, Nigeria.
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