Objective: It has been reported that serum dehydroepiandrosterone sulphate (DHEAS) levels were decreased in patients with non-alcoholic steatohepatitis (NASH) and was increased in patients with non-alcoholic fatty liver disease (NAFLD). The aim of this study was to evaluate the association of serum DHEAS levels with fatty liver index (FLI) in Korean adults. Methods: Total 233 subjects (121 men and 112 women) who visited the Center for Health Promotion for routine health check-up were analyzed. Results: Serum DHEAS levels were significantly increased in men (171.5 ± 98.8 vs. 104.2 ± 63.0 ug/dL, P = 0.001) and younger subjects (aged < 55 years) in both genders (204.9 ± 104.2 vs. 134.1 ± 77.4 ug/dL, P = 0.008 in men and 131.1 ± 68.6 vs. 78.2 ± 43.9 ug/dL, p=0.001 in women). Serum DHEAS levels in younger subjects with FLI > 60 were increased compared to FLI < 30 (231.8 ± 112.8 vs. 176.8 ± 81.6 ug/dL) in men. Conclusion: These limited data showed that serum DHEAS levels may be increased in subjects with NAFLD, especially with young men and DHEAS may be a component of NAFLD.