Abstract : Type 2 Diabetes Mellitus (T2DM) is a common disease that describe within metabolic complication. In Iraq, the prevalence of T2DM about 1.4 million. In T2DM, the insulin resistance in liver cause decrease glycogen synthesis leading to fail glucose production. This defect perform enhances lipogenesis and proteins synthesis leading to free fatty acid accumulation on liver. This defect effected on liver function and leading to liver damage. Seventy two patients were participated (28 males and 44 females). Their ages ranged between 45-60 years old and the mean of BMI to patients 23.55± 4.56 kg/m2. The means of random blood glucose (RBG) and HbA1c 288.42±68.63 mg/dl, 9.08± 1.9% respectively. Thirty apparently healthy persons (12 males and 18 females) were selected as a control group. Their age ranges were comparable to that of patients and the mean of BMI equal 22.94± 3.15 kg/m2. The means of RBG and HbA1c 101.9±11.18 mg/dl, 5.03±0.63% respectively. There was no significant differences in ALT, AST and ALP in the diabetes group compared to the healthy group (P‐value > 0.05) and there was no significant changes between males and female patients in ALT, AST and ALP furthermore RBG and HbA1c. It was noted that RBG and HbA1c were significantly positively correlated with level of ALT AST and ALP . conclusion: there was no significant difference between liver enzymes and T2DM. Through these results, there is no relationship between diabetes mellitus and elevated liver enzymes.