Fatty liver is a common problem in the developed and developing countries. Both the patients of fatty liver and hypothyroidism are obese and hyperlipidemic. There may have association between fatty liver and hypothyroidism. This study was done to evaluate the association of fatty liver and hypothyroidism. This cross-sectional prospective study was carried out on 60 patients from July 2009 to June 2011. It was done in the Department of Medicine of Sher-E-Bangla Medical College Hospital, Barisal. There is no association of fatty liver and hypothyroidism.