Aims and Objectives – The Aim of the study is to evaluate the correlation of pancreatic fat content as quantified by non contrast CT with development of type II diabetes mellitus. Methodology – The study is a retrospective case control study done on 37 cases in Yenepoya medical college diagnosed with type II diabetes mellitus for whom unenhanced CT abdomen are taken and were compared with a control group with no diabetes in the current status and without known metabolic syndrome, or pancreatic diseases . Pancreatic and splenic attenuation were measured as in NCCT and two CT indices - Pancreatic attenuation - splenic attenuation (P-S)and Pancreatic attenuation / splenic attenuation (P/S) values were calculated. Statistical correlation was done with pancreatic fat measurement indices in cases and controls to see for correlation between pancreatic fat content and development of type II diabetes mellitus. Results – A total of 74 participants ,37 cases and 37 controls were evaluated. 54.1% were males among the cases and control groups while 45.9% were females in both the groups. Mean age of cases was 56.08 years while in controls was 50.81 years. The mean pancreatic attenuation was 40.63 among cases and 46.90 among controls. Mean difference between pancreatic and splenic attenuation (P-S) among cases was found to be -12.508 and among controls was -4.59 while mean pancreatic splenic attenuation ratio (P/S) among cases was 0.748 and among controls was 0.899 . Our data indicate that pancreatic fat content is increased in T2DM patients.