Objective: To exam whether adherence to diabetes management recommendations of the Improvement Program of National Health Insurance Payment for Diabetes Medical Treatment (Ref: https://www.nhi.gov.tw/Resource/ webdata/19248_2_糖尿病醫療給付改善方案.pdf) was associated with lipids control for type 2 diabetic patients. Methods: A total of 213 patients who join the Improvement Program of National Health Insurance Payment for Diabetes Medical Treatment (the Improvement Program) were enrolled in this study in one tertiary teaching hospital (1,300 beds) in Taichung, Taiwan. Biomarkers including low density lipoprotein cholesterol (LDL-C), high density lipoprotein cholesterol (HDL-C), and triglyceride were measured in central laboratory of this hospital. We stratified the adherence rate to diabetes management recommendations of the Improvement Program into >= 80% and < 80% groups. In addition, we stratified the follow-up period into between 1~2 years and between 2~3 years. LDL-C should be controlled below 130 mg/dL; if there is cardiovascular disease, it should be below 100 mg/dL. LDL-C was further classified into > 100, > 130 and > 160 mg/dL groups for analysis. Results: In follow-up period between 2~3 years group, adherence rate to diabetes management recommendations (>= 80% v.s. < 80%) was positively associated with LDL-C reduction, as cut at 160 mg/dl, but not statistical significant (p = 0.07). Conclusion: Adherence to diabetes management recommendations of the Improvement Program was not associated with better lipid control. Further studies with larger sample size are needed.