Metabolic syndrome refers to the co-occurrence of high risk factors for type 2 diabetes mellitus and cardiovascular diseases. Insulin resistance could be defined as condition in which insulin, despite held secretion from the pancreas, can not achieve its intracellular effects. The factors that affect the condition of insulin resistance is divided into congenital or acquired factors. The variety of pathological conditions of the organism under the influence of insulin resistance are resulting from the various effects of insulin which regulates basic metabolic processes and also from the interaction of insulin resistance with compensatory hyperinsulinemia effects in organs that maintain normal insulin sensitivity.The insulin resistance correlates with adipose tissue in the abdominal cavity (visceral tissue), which is opposed to the subcutaneous, metabolically active organ. According to new findings for cardiovascular risk, the distribution of the adipose tissue is more important than its quantity. Both conditions are independently associated with glucose intolerance, type 2 diabetes, dyslipidaemia, arterial hypertension, disorders in the metabolism of carbohydrates and fats, prothrombotic and proinflammatory disorders and endothelial disfunction. The treatment of the metabolic syndrome should be carried out by treatment of the main cause. This primarily refers to a healthier lifestyle that includes better control of body weight, healthy nutrition and increasing physical activity and then to the treatment of risk factors for cardiovascular disease.