This study investigated the potential additive role of the measurement of intra-abdominal (visceral) fat in assessing atherosclerotic burden in men with type 2 diabetes compared to the measurement of waist circumference alone. For that purpose, carotid artery far-wall intima-media thickness (IMT) and intra-abdominal fat were measured by ultrasonography in 368 type 2 diabetic men. In men with abdominal obesity defined by a waist circumference >90 cm, 35 (20.1%) were not characterized by excess intra-abdominal fat (≥47.6 mm). Among men without abdominal obesity (≤90 cm), 88 (45.4%) patients had excess intra-abdominal fat. Carotid IMT was the highest in men with intra-abdominal obesity, irrespective of the presence/absence of abdominal obesity. These results suggest that direct measurement of intra-abdominal fat may provide additional information beyond waist circumference in type 2 diabetic patients.