Background Pancreatic steatosis correlates with the thickness of arterial intima. However, the correlation between pancreatic steatosis and carotid atherosclerosis plaque, which better predict the prognosis of cardiovascular disease, is unclear. We aimed to explore potential effects of pancreatic fat content measured by computer tomography (CT) on carotid plaque in patients with type 2 diabetes mellitus (T2DM).Methods Patients with T2DM who underwent CT scan of the upper abdomen and ultrasound of the carotid artery were consecutively enrolled. Based on ultrasound results, the patients were divided into non-plaque group and plaque group, and the latter was categorized into hypoechoic plaque subgroup and non-hypoechoic plaque subgroup. The CT attenuation of pancreas and spleen were measured. Pancreas-to-spleen attenuation ratio (P/S) and difference between pancreatic and splenic attenuation (P-S) were calculated. The cut-off values of P/S and P-S were obtained using receiver operating characteristic (ROC) curves. Logistic regression models were used to evaluate association of P/S or P-S with carotid plaque or hypoechoic plaque.Results A total of 337 patients with T2DM were enrolled, including 101 cases (30.0%) in the non-plaque group, 146 cases (43.3%) in the hypoechoic plaque subgroup, and 90 cases (26.7%) in the non-hypoechoic plaque subgroup. P/S and P-S in plaque group were lower than those in non-plaque group, with a cut-off value of P/S and P-S as 0.72 and -13.33, respectively. After adjusting for risk factors, P/S and P-S correlated with carotid plaque [for low P/S: OR (95% CI): 3.15 (1.47-6.73), P=0.0031; for low P-S: OR (95% CI): 2.84 (1.42-5.66), P=0.0031] as well as carotid hypoechoic plaque [for low P/S: OR (95% CI): 1.82 (1.07-3.08), P=0.0259; for low P-S: OR (95% CI): 1.82 (1.09-3.02), P=0.021].Conclusions T2DM patients with carotid plaque have higher pancreatic fat content than those without. Pancreatic steatosis correlates with carotid plaque and hypoechoic plaque in T2DM patients.