Objective Obesity is associated with type 2 diabetes, hypertension, dyslipidemia, insulin resistance and also an independent risk factor for cardiovascular disease. The accumulation of visceral fat was identified to important role in the development of metabolic disease and also was an increased risk of morbidity and mortality. The aim of this study was to investigate the association of visceral fat accumulation to the determination of a cardiovascular metabolic risk factor in diabetic patients by gender. Methods A total of 363 subjects with type 2 diabetes (191 men, 172 women) were enrolled in this study. Visceral fat area was measured by single slice abdominal computed tomography scanning. Laboratory parameters such as fasting blood glucose, HbA1c, insulin resistance (HOMA-IR), and lipid profile were included and also investigated the microvascular and macrovascular complication in this study. Results Women compared with men had increased total fat (29322.7 ±9773.4 vs 23439.8±8361.8, p＜0.005), subcutaneous fat (18333.0± 6823.3 vs 12107.3±4806.4, p＜0.001), but visceral fat (10989.7±4400.2 vs 11332.5±4717.5,P=0.05) was no significant difference. However, the ratio of visceral fat and subcutaneous fat (0.6±0.2 vs 1.0±0.4, p＜0.005) in men was statistically significantly increased. The visceral fat in men with diabetes was correlated with age, hypertension, insulin resistance, triglycerides and Apo A. And in patients of women diabetes was correlated with hypertension, insulin resistance, triglycerides, high-density lipoprotein cholesterol. Conclusion Men diabetic patients were relatively visceral obesity compare to women diabetes. Visceral obesity in both men and women showed a significant correlate with cardiovascular risk factors such as age, blood pressure, insulin resistance and lipid metabolism.