Insulin resistance is fundamental to the pathogenesis of type 2 diabetes mellitus andunderlies a much more widespread dysregulation of metabolism. trace elements, like zinc andmagnesium can affect insulin sensitivity. The study aims to assess the association of serumtrace elements (magnesium and zinc) and insulin resistance measured by Homeostatic modelassessment technique (HOMA). The study involves eighty females persons between the age 20-40 years old subdivided into three subgroups according body mass index. There is nosignificant correlation between serum zinc and insulin resistance in the all subgroups but thereis positive correlation between serum zinc and serum insulin in the total and the most obesesubjects. We conclude that there is no relation can be demonstrated between serum magnesiumand insulin resistance and also between serum zinc and insulin resistance but there is positivecorrelation between serum Zn and insulin level. Despite our results, it is still an area ofcontroversy.