: Aims: To assess the relationship between estimated glomerular filtration rate (eGFR) and plasma lipid levels in non-dialysis diabetic kidney disease (ND-DKD) subjects. Materials and methods : In this cross-sectional study, outpatients from June to September 2020 who had been diagnosed with ND-DKD at Wahidin Sudirohusodo Hospital and Universitas Hasanuddin Hospital were enrolled. Creatinine was examined to determine eGFR based on the chronic kidney disease epidemiology collaboration (CKD-EPI) formulation, lipid profile, and metabolic characteristics. For statistical analysis, Pearson correlation test and Chi-Square test were performed, significant if the p < 0.05. Results : Of the 103 study participants analyzed with a mean age of 54,7 ± 9,1 years, it was found that the mean showed dyslipidemia, with plasma lipid levels in mg/dl were 254.1; 45.9; 156.2; 191.8 for total cholesterol (TC), high-density lipoprotein cholesterol (HDLc), low-density lipoprotein cholesterol (LDLc), triglyceride (TG), respectively, and the mean eGFR value was 61.6 min ml/1.73m2 . From the analysis of the relationship between eGFR and plasma lipid levels, it was found that only the HDLc level was significantly associated with eGFR, and this relationship was only influenced by female gender. Conclusions : There was a significant positive correlation between eGFR and HDLc level in ND-DKD subject where the lower the eGFR, the lower HDLc level.