The prevalence of thyroid disease in patients with diabetes is significantly higher than that in the general population.This indicates a possible interplay between thyroid status and insulin sensitivity. Complex interplay between thyroid function and insulin resistance (IR) has been implicated in diabetic dyslipidemia. Homeostatic model assessment (HOMA) of ?-cell function and IR is a method for assessing ?-cell function and IR from basal glucose and insulin or C-peptide concentrations. The use of HOMA to estimate insulin sensitivity and ?-cell function helps to compare ?-cell function and insulin sensitivity In the light of the existing reports we decided to 1) evaluate the correlation between altered thyroid state and development of IR clinically; 2) to assess ?–cell function and IR by HOMA-IR. Our study concluded that thyroid disorder, including both hypo- and hyper, have been associated with IR due to various mechanism like altered insulin secretion and lipid levels. Thus even subtle increase or decrease in the thyroid levels can lead to IR leading to risk of glucose related disorder like diabetes dyslipidemia.