Abstract: Some studies have indicated that increased levels of liver enzymes may associate with development of diabetes in future. The association between liver enzymes and type 2 diabetes are inconsistent and may depend on the ethnic difference among different populations. The aim of present study was to assess serum Fetuin A level, liver enzymes activities and insulin resistance in patients with type 2 diabetes in Gorgan. The study groups consisted of 75 type 2 diabetic patients and 75 control subjects. Both subjects were matched for age and sex. Different parameters were in the Metabolic Disorders Research Center. There were significant differences in the mean value of glucose, triglyceride, Low Density Lipoprotein (LDL), Alanine Transaminase (ALT), γ-glutamyltransferase (GGT), insulin, HOMA-IR and fetuin A when type 2 diabetic patients compared with control groups. There were significant negative correlation between fetuin A and age in subjects with type 2 diabetic patients and control groups (p<0.05). The present study showed that serum fetuin-A levels are significantly increased in type 2 diabetes mellitus. Our findings show that studied liver enzymes were higher in type 2 diabetic patients than control groups. The relationship of liver aminotransferase levels and risk of type 2 diabetes development seems to be complex. Increased levels of fetuin-A and studied enzymes in subjects should be an alert for further clinical evaluation and screening.