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Early detection of insulin resistance (IR) or non-alcoholic fatty liver disease (NAFLD) is crucial to prevent future risk of developing chronic diseases. Homeostatic Model Assessment of Insulin Resistance (HOMA-IR), Liver Fat Score (LFS), and Fatty Liver Index (FLI) are generally employed to measure severity stages of IR and NAFLD. The study of gene expression could explain the molecular mechanisms that occur in the early condition of IR and NAFLD; thus providing potential early markers for both diseases. This study was conducted to evaluate the expression of genes that could potentially be an early marker of IR and NAFLD. All participants (n=21) were normolgycemic; 10 participants were categorized as healthy (without hepatosteatosis), 6 participants as having a higher risk of hepatosteatosis, and 5 participants as having hepatosteatosis. Gene expression analysis was performed using 2-ΔΔCT relative quantification method. There were significant differences on galnt2 (p<0.002) and sirt1 (p<0.010) expression between the first and the third tertile of HOMA-IR; and on ptpn1 (p<0.012) expression between the first and the second tertile of LFS. In conclusion, expression of galnt2 and sirt1 could be used as markers of the early condition of IR; while the expression of ptpn1 as early marker for NAFLD.