Aims/hypothesis This study aimed to perform a comprehensive analysis of interlobular, intralobular and parenchymal pancreatic fat in order to assess their respective effects on beta cell function. Methods Fifty-six participants (normal glucose tolerance [NGT] (n=28), impaired fasting glucose (IFG) and/or impaired glucose tolerance (IGT) (n=14) and patients with type 2 diabetes (n=14)) underwent a frequent-sampling OGTT and non-invasive magnetic resonance imaging (MRI; whole-body and pancreatic) and proton magnetic resonance spectroscopy ( 1 H-MRS; liver and pancreatic fat). Total pancreatic fat was assessed by a standard 2 cm H-MRS techniques revealed an inhomogeneous distribution of interlobular and intralobular adipose tissue, which increased with decreasing glucose tolerance. mDIXON-MRI measurements provided evidence against uniform steatosis, revealing regions of parenchymal tissue void of lipid accumulation in all participants. Total (r=0.385, p<0.01) and intralobular pancreas adipose tissue infiltration (r=0.310, p< 0.05) positively associated with age, but not with fasting or 2 h glucose levels, BMI or visceral fat content (all p>0.5). Furthermore, no associations were found between total and intralobular pancreatic adipose tissue infiltration and insulin secretion or beta cell function within NGT, IFG/IGT or patients with type 2 diabetes (all p>0.2). Conclusions/interpretation The pancreas does not appear to be another target organ for abnormal endocrine function because of ectopic parenchymal fat storage. No relationship was found between pancreatic adipose tissue infiltration and beta cell function, regardless of glucose tolerance status.