Non-alcoholic fatty liver disease (NAFLD) is a serious problem in childhood obesity; hyperglycemia and oxidant stress lead to the accumulation of advanced glycation end products (AGEs) that with their soluble forms of receptor (sRAGE) could play a role in the pathogenesis of insulin resistance (IR) and the development of NAFLD.This study was planned to investigate the relationship between the presence of steatosis with anthropometric measurements, abnormal ALT and γ-glutamyl-transferase (GGT), hyperlipidemia, IR (HOMA-IR), and sRAGE in childhood obesity with and without NAFLD.28 obese children and adolescents (20 M and 8 F; 11.9±2.77 yr.; height SDS 0.55±1.52; BMI SDS 3.11±0.55) were included in the study and were divided in Group 1 (14 with NAFLD) and Group 2 (14 no-NAFLD). sRAGE levels were determined using an ELISA kit.Group 1 had significantly higher levels of tryglicerides and GGT and significantly lower concentrations of sRAGE than Group 2