Aims and objectives: The present study was conducted to study the correlation between urinary β2 microglobulin and albumin creatinine ratio in diabetic patients, diabetic nephropathy, diabetic neuropathy and diabetic retinopathy. Materials and Methods: All patients admitted (in-patient) with Type 2 Diabetes mellitus under the department of General Medicine, Mahatma Gandhi Hospital from January 2021 to June 2022 was included in the study. About 6.0 ml venous blood from each study subject was collected into a plane test tube following standard procedure. Tube was labeled with the patient’s identification number and kept in a vertical position at room temperature (22˚C - 24˚C) for 30 minutes. Then blood was centrifuged at 3000 rpm/minutes in room temperature (22˚C - 24˚C) for 15 minutes. Serum was separated by micro-pipette and collected to appendrope, then preserved at −20˚C until further analysis.