Insulin resistance has a significant affect on body fat distribution, almost as much as testosterone and estrogen. Diabetics represent the highest level of insulin resistance. Type 2 diabetes was associated with less leg fat, more trunk fat, fatty liver and more sub-fascial fat.
Visceral Adipose Tissue (VAT) was also greater in female diabetics. This study did not show an increase for men, but other studies have. VAT in men is also mediated by DHT and Cortisol.