Peroxisome-Proliferator Activated Receptors (PPAR-Gs) is ligand based nuclear receptor family which have special role in the IR Syndrome (IRS) pathogenesis, which is a pre-diabetic lesion and have major role in type 2 diabetes mellitus (T2DM) development. The PPAR-Gs act as intracellular receptors which help in the gene’s activation responsible for glucose and metabolism of lipid. These receptors upon activation help in nutrient metabolism by activating intracellular enzymatic pathways and also increase uptake by cells. PPAR-Gs receptors also help in insulin signal transduction, any defects in these receptors lead to Insulin loss which can affect body tissues mainly adipose tissue and skeletal tissue. This study aimed to compare T2DM patients with normal controls and identify PPARG abnormal status in adipose tissues of T2DM patients. Transcription factor assay was carried out on adipose tissue of control and patients to assessed PPARG status in both normal and T2DM patients. Transcription factor assay was done by ELISA on DAS plate reader, to quantify gamma PPARG expression in both controls and T2DM patients. Objectives 1. To determine PPARG receptors status in adipose tissues of patients with T2DM Mellitus and IR and their comparison with the results of normal controls. 2. To carry out statistical tests of correlation betweenT2DMand IRS parameters and determine status of PPARG in both controls and patients. Hypothesis Adipose tissue PPARG receptor values are abnormal in Diabetics as compared to Obese and normal people. Null Hypothesis No difference in Adipose tissue PPARG receptor values between diabetics and Obese and normal people Methodology Duration This study was conducted for two years during 2012 to 2014. Setting Current study comprised the subjects presenting diabetes and under treatment in Surgery unit of Ayub Teaching Hospital (ATH) Abbottabad. Biochemical analyses were carried out Ayub Medical College (AMC) Abbottabad in its Chemical Pathology Department, and Biochemistry Department, Hazara University Mansehra. Sample Size Sum of 105 patients were recruited in this study. The criteria was a) T2DM subjects of age groups 40 – 65 years were included. b) Sex and age matched obese people non diabetic taken as obese controls. c) Sex and age matched normal subjects, i.e., without diabetes or obesity, considered as normal controls. Methods Based on selection criteria subjects were selected attending the surgical ward of the Ayub Teaching Hospital Abbottabad. All the information from subjects about their past and present health status, diseases status and health statuswere recorded on Performa according to standard criteria. Transcription Factor Assay on ELISA Technique on PPAR-G was done from nuclear extract of Subjects adipose tissue by using standard protocols, and then stored under appropriate conditions as given.