Accumulating evidence shows an increase in insulin resistance on salt restriction. We compared the effect of low salt diet on insulin resistance in salt sensitive versus salt resistant hypertensive subjects. We also evaluated the relationship between salt sensitivity of blood pressure and salt sensitivity of insulin resistance in a multivariate regression model. Studies were conducted after one week of high salt (200 mmol/day Na) and one week of low salt (10 mmol/day Na) diet. Salt sensitivity was defined as the fall in systolic blood pressure >15mmHg on low salt diet. The study includes 389 subjects (44% Females, 16% Blacks, BMI 28.5±4.2 Kg/m2). As expected, blood pressure was lower on low salt (129±16/78±9 mmHg) as compared to high salt diet (145±18/86±10 mmHg). Fasting plasma glucose, insulin and HOMA were higher on low salt diet (95.4±19.4 mg/dl, 10.8±7.3 mIU/L and 2.6±1.9) as compared to high salt diet (90.6±10.8 mg/dl, 9.4±5.8 mIU/L and 2.1±1.4) (p <0.0001 for all). There was no difference in HOMA between salt sensitive (N=193) versus salt resistant (N=196) subjects on either diet. Increase in HOMA on low salt diet was 0.5±1.4 in salt sensitive and 0.4±1.5 in salt resistant subjects (p=NS). On multivariate regression analysis, change in systolic blood pressure was not associated with change in HOMA after including age, BMI, sex, change in serum and urine aldosterone and cortisol into the model. We conclude that the increase in insulin resistance on low salt diet is not affected by salt sensitivity of blood pressure.