Atherosclerosis is an inflammatory disease of the large and medium-sized arteries that is considered a major cause of morbidity and mortality in people with diabetes, and it begins primarily with lipid infiltration of the intima forming atheromatous plaques. Consideration of the difference between the two types of diabetes as well as the levels of serum lipid ratios is necessary for the prevention, diagnosis, treatment and management of atherosclerosis and cardiovascular disease.