Aim: A comparison of lipid profiles in type 2 diabetic patients while they are fasting and after they have eaten is the goal of this research. Material and methods: Patients with type 2 diabetes mellitus (DM) and healthy controls of similar age and gender were recruited from the outpatient and in-patient wards of the Medicine department of a large, urban academic medical centre for this case-control research. The serum sample of each subject was analyzed using a semiautomatic analyzer for the biochemical parameters: Serum TC and serum TG by enzymatic methods. Serum HDL-C by phosphotungstate precipitation, followed by enzymatic method. Serum LDL-C and VLDL-C by using Friedewald's formula. Results: The average number of years that the patients had been diabetic was 5.85, with a standard deviation of 1.66, and their mean HbA1C was 8.74, with a standard deviation of 1.74. In the condition of fasting, it was shown that diabetic patients had considerably higher total cholesterol and triglyceride levels, as well as LDL-C and VLDL-C levels, while control subjects had significantly lower HDL-C levels (P<0.001). In a similar manner, all of the parameters of lipid profile, including TC, TG, LDL-C, and VLDL-C, were considerably greater in the postprandial state in cases as compared to the controls. 32 (53.33%) diabetic subjects had hypertriglyceridemia in the fasting phase while in the postprandial phase, 45 (75%) diabetic subjects had hypertriglyceridemia. Thus, there was a significant elevation in the number of cases having hypertriglyceridemia in the postprandial state. Conclusions: We concluded that the patients with diabetes are more likely to be in the postprandial state than the fasting state, and the cumulative effects of hyperlipidemia and hyperglycemia in this condition contribute to the development of atherosclerosis.