A b s t r a c t A r t i c l e I n f oThe present study was undertaken to detect the possible association of V825I polymorphism in the ABCA1 gene and several environmental factors with serum lipid levels among 100 T2DM patients and 50 healthy control subjects. Each patients and controls are classified into three groups according to their BMI (18.5-24.9 normal, 25-29.9 over weight and ≥30 kg/m 2 obese), and also classified into three groups according to their ages (40-49.9 G1, 50-59.9 G2, ≥60 year G3). The genomic DNA extraction to PCR and PCR-RFLP assay was detected on gel electrophoresis. PCR was carried out to amplify 525bp fragment of ABCA1 gene contained V825I polymorphic position by using restriction enzyme Taq1. The presence of the cutting site indicates the A allele, while its absence indicates the G allele. Thus, the GG genotype indicates the absence of the site (band at 525 bp), GA genotype indicates the absence and presence of the site (bands at 525, 302 and 223bp) and AA genotype indicates the presence of the site (bands at 302 and 223 bp). The present study found that the frequency of GG genotype and G allele are higher in healthy controls compared to patients, converse to AA genotype which was higher in patients compared to healthy controls. The data also shows significant relationship between ABCA1 gene polymorphism with each of TG and VLDL (p<0.01for each). Our results found that the frequency of GG genotype for overweight and obese and frequency of AA for obese are significantly higher (p<0.05) in patients compared to healthy controls. The results confirmed that the frequency of GG genotype is significantly higher (p<0.01) in healthy compared to patients according to the age of more than 50 year only. The results indicate the highly significant (p<0.01) in frequency of GG genotype, higher in female patients compared to healthy controls. We have found the presence of significant relationship between ABCA1 gene polymorphism and serum levels of TG and VLD in patients. The frequency of A allele is lower than that of G allele in each male and female groups. The presence of significant differences of GG genotype with the advancement of age in patients group was observed. The results confirmed that G allele may be a protective factor against diabetes mellitus.