Increased lipid oxidation is related to insulin resistance [1]. Most of the fatty acids taken up by resting muscle are not oxidized directly, but enter an intramuscular pool with a slow turnover at rest and are the immediate source of lipid substrate for oxidation [2]. The NEFA taken up by muscle are incorporated to lipid droplets in muscle and 70--90 % of fatty acids entering the muscle are rapidly esterified to triglyceride (TG) [3]. For example, raising extracellular palmitate increases esterification, but does not increase intramuscular concentration of palmitate [4]. Part of the enhanced lipid oxidation can be derived from intramuscular sources [5].As compared to healthy subjects a sixfold increase of muscle (m) TG in patients with non-insulin-dependent diabetes mellitus [6], and a sevenfold increase in TG content in striated muscle in coronary bypass-operated patients with impaired glucose tolerance [7] have been reported in comparison to control groups. These patient groups are also characterized by insulin resistance. Sustained euglycaemic hyperinsulinaemia Diabetologia (1998) Summary Increased lipid oxidation is related to insulin resistance. Some of the enhanced lipid utilization may be derived from intramuscular sources. We studied muscle triglyceride (mTG) concentration and its relationship to insulin sensitivity in 10 healthy men (age 29 ± 2 years, BMI 23.3 ± 0.6 kg/m 2 ) and 17 men with insulin-dependent diabetes mellitus (IDDM) (age 30 ± 2 years, BMI 22.8 ± 0.5 kg/m 2 , diabetes duration 14 ± 2 years, HbA 1 c 7.7 ± 0.3 %, insulin dose 48 ± 3 U/day). Insulin sensitivity was measured with a 4 h euglycaemic (5 mmol/l) hyperinsulinaemic (1.5 mU or 9 pmol ⋅ kg --1 ⋅ min --1 ) clamp accompanied by indirect calorimetry before and at the end of the insulin infusion. A percutaneous biopsy was performed from m. vastus lateralis for the determination of mTG. At baseline the IDDM patients had higher glucose (10.2 ± 0.9 vs 5.6 ± 0.1 mmol/l, p < 0.001), insulin (40.3 ± 3.2 vs 23.2 ± 4.2 pmol/l, p < 0.01), HDL cholesterol (1.28 ± 0.06 vs 1.04 ± 0.03 mmol/l, p < 0.01) and mTG (32.9 ± 4.6 vs 13.6 ± 2.7 mmol/kg dry weight, p < 0.01) concentrations than the healthy men, respectively. The IDDM patients had lower insulin stimulated whole body total (--25 %, p < 0.001), oxidative (--18 %, p < 0.01) and non-oxidative glucose disposal rates (--43 %, p < 0.001), whereas lipid oxidation rate was higher in the basal state ( + 44 %, p < 0.01) and during hyperinsulinaemia ( + 283 %, p < 0.05). mTG concentrations did not change significantly during the clamp or correlate with insulin stimulated glucose disposal. In healthy men mTG correlated positively with lipid oxidation rate at the end of hyperinsulinaemia (r = 0.75, p < 0.05). In conclusion: 1) IDDM is associated with increased intramuscular TG content. 2) mTG content does not correlate with insulin sensitivity in healthy subjects or patients with IDDM. [Diabetologia (1998) 41: 111--115]