Generally fatty liver is attributed either to chronic alcoholism, diabetes mellitus, or obesity. Based upon this commonly held clinical brief, this study was conducted to investigate the contributing factors of fatty liver and odds ratio (OR) of known contributing factors. A sample of 310 male participants, who visited at Seoul Paik Automated Multiphasic Health Testing System from November 1991 to December 1991, was separated into 112 cases and 198 controls by ultrasonographic fin ding. There were statistically significant difference between fatty liver and normal in triglyceride (TG), body mass index (BMI), alanine aminotransferase (ALT), high density lipoprotein cholesterol (HDL-C), fasting blood sugar (FBS), alcohol consumption, low density lipoprotein cholesterol (LDL-C), total cholesterol, gamma-glutamyl transferase ($gamma$-GT), duration of alcohol intake and alkaline phosphatase (Alk.P)(P<0.01, P<0.05). The statistically significant elevated odds ratio were noted for TG (4.48, confidence interval (CI) 2.66-7.55, P=0.000), alcohol consumption(3.24, CI 1.56-6.23, P=0.002), BMI(3.05, CI 1.87-4.97, P=0.000), and FBS (2.59, CI 1.53-4.40, P=0,000). In summary, it is suggested that the fatty liver could be preventive by avoiding such deleterious factors as high fat diet, alcohol and obesity.