The relative contribution of these factors to ectopic lipid accumulation varies in different physiological conditions (i.e. physical exercise, fasting, postprandial condition) and in different tissues. In addition, it may be influenced by hormones that regulate lipid metabolism. There is increasing evidence that ectopic fat and its intermediate metabolites interfere with insulin signalling, thereby contributing to the impaired insulin action on target tissues such as liver and skeletal muscle. It has been well showed that high fat oxydation capacity allows to keep a lower lipolytic activity and therefore low levels of lipolyse degradation products. Strong evidence is accumulating that these intermediates interact with insulin signalling finally resulting in insulin resistance.