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Metabolic disturbances including changes in serum calcium, magnesium or phosphate (P) influence the prevalence of type 2 diabetes mellitus (DM). We assessed the importance of serum P in elderly patients with type 2 DM non-diabetes mellitus (non-DM) in relation to renal function. To determine the association between serum P and serum glucose or insulin resistance in diabetic and non-diabetic patients. One hundred-ten subjects with a mean age of 69.02 ± 14.3 years were enrolled. Twenty-nine of the participants had type 2 DM (26.4%). The