Objective: The purpose of this study was to investigate the relation between pancreatic steatosis and visceral adiposity. Furthermore, the study sought to explore the association between pancreatic steatosis, pancreas volume, hepatic steatosis, age, and sex in adults without prior history of pancreatic disease. The research also served to define a cutoff value of visceral fat tissue area (VFA) predicting fatty pancreas. Material and Methods: CT scans of 98 living-liver donor transplant patients without prior history of pancreatic disease were evaluated for the presence of fatty pancreas. Pancreas volume, VFA, subcutaneous-total FA, VFA/TFA ratios of the patients with and without fatty pancreas were quantified with a semi-automated model on CT. Coexistence of hepatic steatosis was also recorded. Results: VFA, TFA and VFA/TFA were significantly greater in the fatty group (p< 0.001, p< 0.001, p< 0.001; respectively), and pancreatic steatosis was moderately correlated with VFA, VFA/TFA and TFA with the highest correlation coefficient with VFA (r=-0.715, r=-0.605, r=-0.573, respectively; p< 0.001 for all). A cutoff value of VFA ≥ 107.2 cm 2 estimates pancreatic steatosis with a sensitivity and specificity of 90% (95% CI= 77-96%) and 87.9% (95% CI= 77%-94%), respectively. Pancreas volume was higher in the fatty-group with a mean value of 86.5 ± 17.3 mL (range; 58-119.2 mL, p= 0.097). In multiple logistic regression analyses, pancreatic steatosis was significantly associated with VFA and the male sex (OR= 58.2, 95% CI= 12.2-277.1, p< 0.001; OR= 11.4, 95% CI= 2.1-63.4, p< 0.001; respectively). 77.5% of the fatty pancreas subjects had co-existing hepatic steatosis. Conclusion: Pancreatic steatosis is related to higher VFA, VFA/TFA and hepatic steatosis. A cutoff value of VFA ≥ 107.2 cm 2 may predict pancreatic steatosis.