Abdominal obesity, especially, visceral obesity is thought to be a risk factor of type 2 diabetes and cardiovascular disease such as hypertension, hyperlipidemia, coronary artery disease. Based on previous studies visceral fat accumulation is highly related to these diseases compared to subcutaneous fat accumulation. The purpose of this study was to see the relation between abdominal obesity and lipid profiles in adult women. The included subjects were 25 adult women(BMI > $23;kg/m^2$), who visited the obesity clinic in a general hospital from April 2006 to September 2007. Blood pressure, fasting glucose and lipid profiles were measured. The abdominal fat distribution had been assessed by CT scan at the level of L4-L5. From bivariate analyses, the visceral fat accumulation showed negative correlations with TC and TC/HDL. The BMI, total abdominal fat and Visceral fat/Subcutaneous fat ratio showed significant correlations with visceral fat accumulation. From linear regression analyses of all the study subjects, TC, TG and HDL were found to be determinants of the visceral fat accumulation($R^2;=;0.474$).