Objective To analyze the correlation between thyroid function and visceral fat area(VFA)in type 2 diabetic patients. Methods A retrospective analysis of type 2 diabetic patients managed by the Metabolic Management Center of Fujian Medical University Union Hospital from February 2018 to May 2019 was divided into visceral adipose tissue(VAT)accumulation group and VAT normal group according to VFA. General information, blood glucose, serum lipids profile, and serum thyroid function indicators were collected and analyzed. Results Spearman correlation analysis showed that TG, fT₃, lnTSH, and age were positively correlated with VAT area, while HbA1c, HDL-C, and fT₄ were negatively correlated with VAT area(P<0.05). Regression analysis showed that fT₃, lnTSH, TG, and age were risk factors for VAT accumulation(P<0.05). Conclusion In patients with type 2 diabetes who have no overt hyperthyroidism/ hypothyroidism and no previous history of other thyroid disease, elevated serum circulating fT₃ concentration and TSH level are risk factors for VAT accumulation in addition to age and serum triglyceride levels, suggesting that thyroid function status may be closely related to visceral fat accumulation.