The relationship of oxygen consumption with β-cell function and insulin sensitivity in IGT and newly diagnosed type 2 diabetes subjects has been explored in this book. One hundred and eighty eight subjects were selected from a tertiary care hospital of the Diabetic Association of Bangladesh. In this study DM (Diabetes Mellitus) subjects had significantly (p>0.05) higher neck circumference compared to controls. The result showed significantly lowers (p>0.05) HOMA (%) B in IGT, DM and IFG-IGT compared to controls. DM and IFG-IGT also had significantly lower (p>0.05) HOMA B (%) than IGT subjects. Only DM subjects had significantly (p>0.05) lower HOMA S (%) than the controls. The result showed significantly lower (p>0.05) Oxygen consumption in DM in comparison with controls. The above data suggests that IGR (Impaired Glucose Regulation) and DM subjects do not differ in anthropometric features except in higher neck circumference where DM subjects have higher value. But Oxygen consumption in IGR and DM has a positive association with insulin sensitivity. Therefore early diagnosis of DM is needed for better fitness of health.