We have studied the degree of disturbance of fat metabolism represented by the thickness of subcutaneous fat and the degree of liver impairment according to Child Pugh's grading. The mean (+_SD) subcutaneous normal fat in the control, Child A, Child B, and Child C were 16,05+- 0.43;14.25+- 0.21; 11,06 +- 0.51 and 8.18 +- 0.42 respectively. The mean subcutaneous fat was significantly affected especially in patients classified as Child C (P < 0.0001).Same finding was found in considering serum albumin and serum bilirubin. The decreased subcutaneous fat statistically was significantly correlated with elevated serum bilirubin especially in patient classified as Child C and B, (P < 0.0001). This study concludes that the ultrasonographic measurement of subcutaneous fat thickness is a sensitive, reliable and valid method of evaluating the nutritional status and detecting wasting of adipose tissue which occurs in severe liver cirrhosis.