Background: Cardiovascular disease (CVD) is the primary cause of mortality and morbidity in patients with type 2 diabetes mellitus. The present study was conducted to assess association of serum uric acid with albuminuria and carotid atherosclerosis in type 2 diabetes mellitus patients. Materials & Methods: 65 type II diabetes mellitus patients of both genders were included. In all, uric acid (UA) was measured by enzymatic photometric test, urine albumin was measured by immunoturbidimetric assay, urine creatinine was measured using creatinine Jaffe method and albumin creatinine ratio (ACR) was calculated by dividing urine albumin concentration with urine creatinine concentration.