We have read the article "Association of neutrophil-to-lymphocyte ratio and microalbuminuria in patients with normal eGFR", written by Kutlugun A et al [1]. The issue is novel, however, we believe that there are methodological aspects that, if considered, could improve the interpretation and utility of the findings.We consider that the authors erroneously decide to divide the participants according to albuminuria levels. Ideally, NLR and PLR should be considered exposure variables and microalbuminuria, an outcome variable. Subsequently, based on cutoff point, participants should be divided according to the levels of NLR and PLR and then the prevalence of microalbuminuria should be compared in the levels of the exposure variable.