 In type 2 Diabetes Mellitus, hepatic synthesis of Triglycerides is increased and peripheral catabolism is decreased. The primary metabolic defect causing the hypertriglyceridemia is peripheral insensitivity to the action of insulin, accompanied by hyperinsulinemia. The insulin insensitivity inhibits the synthesis and activity of lipoprotein lipase and consequently impairs peripheral catabolism of Triglyceride-rich lipoproteins VLDL and Chylomicrons 11-12. Since hepatocytes remain sensitive to the action of insulin, the hyperinsulinemia suppresses beta-oxidation and shunts free fatty acids entering the liver into the synthesis of Triglycerides. Therefore, hepatic production of Triglycerides i.e. VLDL is increased at the same time peripheral catabolism is impaired. The result is hypertriglyceridemia with a reciprocal decease in HDL-C concentration. By reducing insulin resistance and plasma insulin levels, TZDs would decrease hepatic Triglyceride production and enhance peripheral catabolism of Triglycerides, resulting in plasma reduction and a reciprocal increase in the HDL-C level. 