Aim: To determine the incidence of non-alcoholic fatty liver disease in patients with thyroid dysfunction. Materials & method: A cross-sectional study was conducted on 100 patients attending the out-patient and in-patient department of general medicine. Ethical committee clearance was obtained.A detailed history was taken with reference to the onset, duration, and progression of the symptoms, anorexia, malaise, fatigue, weight loss, constipation, reflux, nausea, hematemesis, vomiting, pain in abdomen, itching, melena, fullness of abdomen, alcohol intake and amount, long-term diseases like diabetes mellitus, hypertension, iron storage disorders, celiac disease, TPN, history of jejunoileal bypass, abetalipoproteinemia, disorders of copper metabolism, personal history and habits, family history, drug history, and such other relevant history.CBC, thyroid profile, liver function test, kidney function test, RBS, PPBS, FBS, lipid profile, blood urea, creatinine, HbA1c, total protein, albumin, globulin, A:G ratio and ultrasonography. Results: In our study, elevated ALT and AST was reported among 40% and 37% of study subjects respectively. The incidence of non-alcoholic fatty liver disease (NAFLD) among the subjects having thyroid dysfunction was 36%.Univariate and multivariate analysis revealed that thyroid dysfunction and age > 50 years were independent risk factor of NAFLD. Conclusion: Overall, our study suggests that thyroid function is associated with NAFLD.This is an important finding because it opens a discussionif the adequacy of the TSH level to a lower reference couldprevent the emergence of NAFLD.