Objective: To compare intervertebral location L2-L3 with L4-L5 as landmarks for measuring abdominal fat distribution and to determine critical levels of visceral adipose tissue(VAT) at those planes, exceeding which may lead to the development of type 2 diabetes. Methods: Abdominal fat distribution was measured using computed tomography(CT) in 29 diabetics (19 male, 10 female) and 30 non-diabetics (18 male, 12 female). CT images obtained at two intervertebral locations L2-L3 and L4-L5 were used to measure the areas of total fat, VAT and subcutaneous adipose tissue(SCAT) using slice thickness of 5mm and an attenuation range from -190 to -30 Hounsfield units(HU). Data were analyzed using logistic regression and Receiver-operating characteristic(ROC) analysis. Results: At L2-L3, diabetes and obesity were correctly classified at 91.53% and 83.05% respectively, while at L4-L5, the same were correctly classified at 84.75% and 88.14% respectively. VAT compared to SCAT, had significantly higher correctly classified percent values for predicting diabetes in both measurement sites. At L2-L3, VAT≥177.29 cm2 or VAT≥51.52% of the total fat area had the highest correctly classified value for predicting diabetes in men, while VAT≥132.27 cm2 or VAT≥45.7% of the total fat area had the highest correctly classified value for predicting diabetes in women. At L4-L5, VAT≥130.82 cm2 or VAT≥45.54% of the total fat area had the highest correctly classified value for predicting diabetes in men, while VAT≥118.56 cm2 or VAT≥32.24% of the total fat area had the highest correctly classified value for predicting diabetes in women. Conclusion: L2-L3 plane is a better landmark for measuring abdominal fat distribution for predicting diabetes, while abdominal fat distribution measured at L4-L5 has better association with obesity. Regardless of the measurement site, VAT compared to SCAT, has significantly stronger association with diabetes. Objective: To compare intervertebral location L2-L3 with L4-L5 as landmarks for measuring abdominal fat distribution and to determine critical levels of visceral adipose tissue (VAT) those those planes. Abdominal fat distribution was measured using computed tomography (CT) in 29 diabetics (19 male, 10 female) and 30 non-diabetics (18 male, 12 female). CT images obtained at two intervertebral locations L2-L3 and L4-L5 were used To measure the areas of total fat, VAT and subcutaneous adipose tissue (SCAT) using slice thickness of 5mm and an attenuation range from -190 to -30 Hounsfield units (HU). Data were analyzed using logistic regression and Receiver-operating characteristic (ROC The same as the L4-L5, the same were classified classified at 84.75% and 88.14% respectively. VAT compared to SCAT, had significantly classified at 91.53% and 83.05% respectively while at L4-L5, the same were classified classified at 84.75% and 88.14% respectively. higher At L2-L3, VAT ≥177.29 cm2 or VAT ≥51.52% of the total fat area had the highest correctly classified value for predicting diabetes in men, while VAT ≥132.27 cm2 or VAT ≧ 45.7% of the total fat area had the same correctly classified value for predicting diabetes in women. At L4-L5, VAT ≥130.82 cm2 or VAT ≥45.54% of the total fat area had the highest correctly classified value for predicting diabetes in men , while VAT ≧ 118.56 cm2 or VAT ≧ 32.24% of the total fat area had the same correctly classified value for predicting diabetes in women. Conclusion: L2-L3 plane is a better landmark for measuring abdominal fat distribution for predicting diabetes, while abdominal fat distribution measured at L4-L5 has better association with obesity. Regardless of the measurement site, VAT compared to SCAT, has substantial stronger association with diabetes.