In type 2 diabetic patients, blood lipids and lipid ratios have been proven to be associated with atherosclerosis risk; however, results about the effect of gender differences had not been fully conclusive.  In this transversal comparative study, a total of 129 adult type 2 diabetic patients (54 men and 75 women), from north western Algeria, was included to highlight the impact of gender differences on atherosclerosis risk (assessed by lipid ratios) according to their diabetic profile. Comparing between the two genders, no significant differences (p>0.05) were noted on diabetes duration, central obesity, body mass index and blood pressures. Moreover, the basic biochemical parameters of both glycaemic and lipid metabolism were not meaningfully divergent. However, higher significant values (p<0.05) of body weight, height, HbA1c levels, HDL and lipid ratios (TC/HDL, LDL/HDL and TG/HDL) were observed in male patients comparing to females. According to the HbA1c levels (HbA1c<7%vs. HbA1c≥ 7%); notable higher CT/HDL, LDL/HDL and TG/HDL in male patients comparing to women were found. The rates of these three lipid ratios were often higher in both classes of HbA1c. The consideration of gender differences is very important for prevention, diagnosis, treatment and management of atherosclerosis and CVD. The disparity in atherogenic risk, in both genders, estimated by lipid ratios need to be critically examined. Further, interventional studies are needed to determine how sex can modulate the impacts of diabetes control parameters on atherosclerosis risk.