Objective: The purpose of the present study is to identify the distribution of homeostasis model assessment of insulin resistance (HOMA-IR) and to define the cut off values of HOMA-IR according to gender and menopausal status for metabolic syndrome. Methods: The data for our study were based on the Korean National Health and Nutrition Examination Survey in 2008-2010. The subjects included adults aged 20 years or older and we excluded participants who had diabetes or fasting serum glucose ≥ 126 mg/dL. Finally, 11,121 subjects were enrolled in our analysis and they were subdivided into three groups (4,911 men, 3,597 premenopausal women, 2,613 postmenopausal women). In the present study, modified Adult Treatment Panel III criteria are used to define metabolic syndrome. Results: The mean HOMA-IR was 2.11 (2.07-2.15) for men, 2.0 (1.97-2.04) for premenopausal women, and 2.14 (2.2-2.19) for postmenopausal women. Incidence of metabolic syndrome was 20.6% in men, 8.9% in premenopausal women, and 40.4% in postmenopausal women. The first cut off values in men, premenopausal women and postmenopausal women were 2.23 (sensitivity 70.6%, specificity 66.9%), 2.39(sensitivity 72.3%, specificity 76.4%) and 2.48 (sensitivity 51.9%, specificity 80.2%). Based on the first HOMA-IR cut off value, the prevalence rate of metabolic syndrome is 22.9% in men, 13.7% in premenopausal women and 51.6% in postmenopausal women. The second cut off value was around 3.2 in three groups. Based on the second HOMA-IR cut off value, the prevalence rate of metabolic syndrome is 50.8% in men, 42.5% in premenopausal women and 71.6% in postmenopausal women. Conclusion: In conclusion, first cut off value of HOMA-IR were 2.2-2.5 and second cut off value of HOMA-IR were 3.2 in Korea. Distribution of HOMA-IR showed different values according to gender and menopausal status. When we apply the HOMA-IR, we should consider gender, menopausal status and prevalence of metabolic syndrome.