The relaTionship between diabetes mellitus (DM) and thyroid hormones (TH) is a complex one. It is known that TH levels affect not only glycaemic control but also hepatic and muscular insulin resistance and play a major role in energy homeostasis [1]. Both hypothyroidism and thyrotoxicosis have been shown to increase insulin resistance [2]. Decompensated hyperthyroidism can worsen glycaemic control and predispose patients to diabetic ketoacidosis [3].On the other hand, patients with DM may show abstract. Previous reports highlight the role of systemic inflammation in the genesis of non-thyroidal illness syndrome and type 2 diabetes mellitus (T2DM). Our objective was to assess whether body mass index and the low-grade systemic inflammation would be associated with changes in thyroid hormone metabolism in patients with type 2 diabetes. This was a cross-sectional study of 104 subjects; 52 patients with type 2 diabetes and 52 in a control group, paired by age, gender and body mass index. We measured total (T) and free (F) thyroxine (T4) and triiodothyronine (T3), reverse T3 (rT3), the ratios FT3/rT3, FT3/FT4 and FT4/rT3, clinical parameters (age, gender, diabetes duration and complications, body mass index, waist circumference, hypertension, HbA1c), and high sensitivity C-reactive protein. Patients with DM presented lower levels of TT4 (p=0.006), TT3 (p<0.001) and FT3 (p<0.001) and higher of FT4 (p<0.001), waist circumference (p=0.047) and C-reactive protein (p<0.001). Body mass index was inversely correlated with FT4 (p=0.036) and TT3 (p=0.008). C-reactive protein was positively correlated with rT3 (p=0.001) and inversely with FT4/rT3 (p<0.001) and FT3/rT3 (p=0.014). Body mass index was an independent predictor for FT4 (B=-0.011, p=0.029) and TT3 levels (B=-1.118, p=0.003). Inflammation predicted the FT4/rT3 ratio (B=-0.190, p<0.001). C-reactive protein (B=0.235, p<0.001) and body mass index (B=-0.008, p=0.047) were independent predictors for rT3. In conclusion, type 2 diabetes was associated with a low T3 state. Body mass index and the low-grade systemic inflammation are related to the non-thyroidal illness syndrome in these patients, possibly by altering the activity of peripheral deiodinases.Key words: Diabetes mellitus, Low T3, Inflammation, Non-thyroidal illness syndrome abnormalities in serum TH levels in the absence of intrinsic disease of the thyroid axis. These are similar to those present in critically ill patients with the non-thyroidal illness syndrome (NTIS), such as low serum triiodothyronine (T3) and thyroxine (T4) levels and elevated reverse T3 (rT3), with concurrent normal serum TSH levels [4,5]. This finding is more frequent in those with poor glycaemic control, especially when HbA1c levels are above 10.5-11% [6] and are reversible upon restoration of adequate metabolic control [7]. Although classically related to glycaemic control, the pathophysiology of TH abnormalities in patients with DM has never been fully investigated. Previous reports highlight the role of systemic inflammation in the genes...