: Insulin resistance is a feature of a number of clinical disorders, including T2D/glucose intolerance, obesity, dyslipidaemia and hypertension clustering in the so-called metabolic syndrome. Insulin resistance in skeletal muscle manifests itself primarily as a reduction in insulin-stimulated glycogen synthesis due to reduced glucose transport. Material and Method: A cross-sectional study was conducted on 100 subjects of type 2 diabetes having an age group of 40-70 years from urban and rural area of Meerut, U.P., India for determination of HOMA-estimated insulin resistance (HOMA-IR).