This study was conducted to evaluate the association between hepatic fat accumulation and abdominal adipose tissue distribution as well as the contribution of intra-abdominal (visceral) and subcutaneous fat cell lipolysis to liver fat in obese women. For that purpose, 18 women (age 23-54 years) undergoing bariatric surgery due to morbid obesity (body mass index range: 38-52 kg/m2) were recruited. Results showed a high maximal glycerol release in patients with high amount of liver fat after incubating intra-abdominal adipocytes with various lipolytic drugs such as noradrenaline, isoprenaline or the postreceptor active dibutyryl cAMP. No significant association between hepatic fat content and fat mass or adipocyte lipolysis activation of the subcutaneous depot was observed. Dose-response curves for noradrenaline-induced intra-abdominal fat release of free fatty acids in patients with high liver fat content showed a clear, approximately 100%, increase in maximal free fatty acid release compared to patients with intermediate and low liver fat content. In contrast, hepatic fat content was unrelated to all indices of total body fat and intra-abdominal and subcutaneous adipose tissue depots. These results suggest a link between altered intra-abdominal fat function and hepatic fat content, independent of adiposity.