Diabetes mellitus (DM) and thyroid dysfunction are the common disorders in human being and diabetes mellitus in many cases is found to be associated with disordered thyroid function. This evaluation study was conducted at the Z. H Sikder Women's Medical Collage and Hospital (Pvt) Ltd., Gulshan branch, Dhaka, Bangladesh. In this study 140 healthy non-diabetic subjects and 140 diabetic subjects were investigated for fasting blood sugar (FBS), total triidothyronine (T3), total thyroxin (T4), free

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... riidothyronine (FT3), free thyroxine (FT4) and thyroid stimulating hormone (TSH). Out of 140 diabetic subjects studied, 70% had euthyroidism (normal), 18.6% had hypothyroidism, and 11.4% had hyperthyroidism. Serum T3, T4 and FT3 levels were low, TSH and FT4 levels were high in diabetic subjects whereas, in non-diabetic subjects all these levels were normal. All the diabetic subjects had high fasting blood sugar levels (10.82 ± 2.72). Statically no significant differences were observed in serum T4 (p = 0.791) and BMI (p = 0.477) levels between non-diabetic and diabetic subjects. Fasting blood sugar was found to be significantly correlated with TSH, FT3 levels and others parameter were not that much significant. In this study, 30% diabetic patients were found to abnormal thyroid hormone levels. The prevalence of thyroid disorder was higher in women (17.1%) than in men (12.9%), while hyperthyroidism were higher in males (13.3%) than in females (10%) and hypothyroidism was higher in females (20%) than in males (16.7%).