Background: The prevalence of NAFLD in adults has been reported to be as high as 33% making it the most common cause of chronic liver disease. The present study assessed prevalence of non-alcoholic fatty liver disease in hypothyroid patients. Materials & Methods: 82 patients of hypothyroidism of both genders were selected and assessment of hypothyroidism was done with measurement of T3, T4 and TSH. Ultrasonography (USG) of all patients was performed and steatosis was graded as 1 if less than 33% of the hepatocytes were affected, grade 2 when 33 - 66% of the hepatocytes were affected, and grade 3 if more than 66% of the hepatocytes were affected.