Introduction: MAFLD is a new diagnosis that has been brought to the terminology in the last 2 years, and it is thought that the main mechanism underlying its development is Insulin Resistance (IR). In our study, it is planned to research the role of IR level in the etiology of patients with MAFLD. Method: 265 individuals with MAFLD are included in the study by examining their sub-parameters of case diagnosis. While 85 patients have T2DM, 180 patients are found to be Prediabetic. IR is calculated with HOMA-IR. The value of 2.5 and above is considered as high, and below 2.5 is considered as normal. The ratios of HOMA-IR levels and their relationship between waist circumference and BMI were examined. Findings: The value of HOMA-IR was found high in 60.6% of prediabetic MAFLDs, while it was normal in 39.4% of them. Age ((p=0.001; p<0.01) and waist circumference (p=0.028; p<0.05) in the T2DM group were found to be higher than the prediabetic group. Very weak positive correlation was found between HOMA-IR and BMI (r=0.223; p=0.003; p<0.01) and waist circumference (r=0.205; p=0.006; p<0.01) in the prediabetic group. In the T2DM group, there was a very weak positive correlation between BMI and HOMA-IR (r=0.254; p=0.019; p<0.05). Conclusion: In our study, IR was not detected in 39.4% of patients with MAFLD. This result leads us to think that insulin sensitizing agents may not be effective in this patient group in patients with normal IR levels. We think that these agents will not be effective in patients with normal IR levels. Our study should be supported with experimental and histological MAFLD studies.