For obesity management requires accurate measurement of abdominal fat. The purpose of this study was to find out the correlation between abdominal fat and lipid measured with BIA and CT. Secondly, This study investigate for usefulness of abdominal fat measured by BIA and CT as an obesity index. As a result, TG showed higher value in the overweight obese group than normal group but HDL showed lower value in the overweight obese group than normal group. TG and HDL appeared significantly relationship with by BIA and CT in the normal group. However, in the overweight obese group TG showed significantly relationship with the BIA. According to multiple regression analysis on BMF and TAF was affected by HDL in the normal group. And BMF, %BF was affected by TG in overweight obese group. In conclusion, abdominal fat showed significant correlation with lipid. Abdominal fat measured by BIA and CT to assess obesity index is considered as a useful way to evaluate.