colleagues concluded that there was no fat in the parenchymal tissue of the pancreas, and hence local release of fatty acids could not influence endocrine function [1]. The authors describe intralobular fat within the pancreas as detected by spectroscopy but then concluded that there was no fat in the parenchyma of the pancreas. This conclusion relied upon magnetic resonance (MR) techniques. We draw attention to three serious errors in the MR methodology employed, and to the sound evidence for the existence of parenchymal fat.First, the imaging method used to measure parenchymal fat yielded negative percentages for pancreas parenchymal fat in approximately half of all individuals, the range of individual parenchymal fat appearing to be from −3% to +4%. Negative fat content of tissue is a concept of no biological validity. The lower limit of detection is stated by the authors as 2%, and from Fig. 2l in their paper it can be seen that this means the majority of their observations cannot yield what they themselves define as a meaningful result. There appears to be a problem of calibration at low fat fraction, possibly caused by the noise performance of fitting too many variables to a twopoint Dixon acquisition, rather than using three or more echoes. Although the authors claim that the technique used has been validated, their supporting reference 29 is an abstract that relates to the simpler matter of measuring liver fat content.Second, it is suggested that there is no fat in the parenchyma of the pancreas but that fat within the pancreas in type 2 diabetes is contained in thick bands of adipose tissue. We have thoroughly assessed over 100 pancreases of people with diabetes and 32 with normal glucose tolerance using our published three-point Dixon method [2]. As illustrated by six examples in our Fig. 1, fat is distributed at a low level throughout each pancreas, and localised very high concentrations of fat are rare within the organ. One of the advantages of the three-point Dixon technique is that it is possible to study smaller organs with precise knowledge of boundaries [3]. We have previously reported that the pancreas is 30% smaller in volume and has a more serrated border in type 2 diabetes compared with age-, weight-and sex-matched controls [4]. Care is indeed required in selecting regions of interest in which to quantify triacylglycerol in the parenchyma of the pancreas and this underscores the value of using an imagingbased method.Third, the authors state that they wanted to assess fat distribution in the pancreas in three supposedly different regions [1]. To do this they employed two very different methods, modified Dixon imaging and spectroscopy. This introduces differences related to the methods. Yet the assessment would more simply be carried out by use of a properly established three-point Dixon technique. Using this method, the region of * Roy Taylor