This study aimed at the effect on serum glucose and lipid profiles according to carbohydrate / lipid intake ratio in Korean 191 NIDDM patients. Most of NIDDM patients belong to under 50-64 years. As carbohydrate intake level increased, lipid intake level decreased. The group of higher carbohydrate / lipid intake ratio shows significantly high in fasting glucose level and postprandial glucose in NIDDM patients. The higher carbohydrate / lipid intake ratio the higher dietary linoleic and $omega$-3 fatty acid level but not in dietary $omega$3/$omega$6 ratio. Serum HDL decrease inhigher carbohydrate lipid intake ratio group. Serum total lipid and PUFA level decrease according to ditary total lipid intake decrease in men but not significantly different.