Background and Objectives: The mechanism of the relationship between glycemia and lipid metabolism has not been completely clarified, and slight differences may be found between authors and the kinds of evaluated parameters. Therefore, this study focused on possible changes of lipoprotein profile with regards to HOMA IR (Homeostatic Model Assessment for Insulin Resistance) cut-off 3.63, considered a signal of glucose metabolism alterations. Materials and Methods: The metabolic profiles of 3051 individuals were divided by HOMA IR values into two groups below cut-off 3.63, including (n = 2627) and above cut-off (n = 424). Patients taking medication or supplements to affect lipid, insulin, or glucose metabolism were excluded. Fasting glucose levels, insulin, and lipoproteins (total, HDL—high density and LDL—low density lipoprotein cholesterol) were compared between the groups with different HOMA IR. After analysis of data distribution, F-test and t-test were provided to compare variances and mean values. Results: The evaluation shows that the kind of cholesterol is crucial for a possible relationship with glucose metabolism and consequently confirms the changes of lipoproteins (HDL and LDL) by HOMA IR cut-off 3.63. Conclusions: The results of patients divided by HOMA IR cut-off 3.63 also suggest possible changes in the regulation of glucose metabolism and lipoprotein concentrations (HDL and LDL).

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