Background / aim. Alcohol is the most common cause of fatty liver. Alcohol metabolism takes place in the liver by alcohol dehydrogenase, to the toxic acetaldehyde, and aldehyde dehydrogenase with the presence of acetyl coenzyme A, to the acetate. This produces hydrogen, which is accepted by nicotinamide adenine dinucleotide. Consequently, the fatty acids accumulate in the liver. By daily intake of the amount greater than 80g /day for men and 20g for women, there is a risk for develop alcoholic fatty liver (AFLD). Foods low in protein and antioxidants, but rich in unsaturated fatty acids, increases the risk of developing the disease. The aim of this study is to determine the profile of atherogenic factors in plasma of patients with AFLD compared to patients with non-alcoholic fatty liver (NAFLD) and determine its diagnostic significance. Methods. The study followed a total holesterol (TC), triglycerides (TG), HDL-C, LDL-C and apoliporoteins (apoA1 and apoB). The ratios TC/HDL-C, ApoB/ApoA1 and LDL-C/HDL-C were determined. Results. The study included 74 AFLD patients (21% of women and 79% of men), mean age 42.65±9.73 years, who consumed alcoholic beverages daily in amounts of 80g,or greter, during an average 2.31±0.96 years and 70 patients with NAFLD (37% of women and 63% of men) with average 41.3±4.1 years. There was no significant difference in gender distribution and average age between examined groups. Higher values of TG 9.94±2.94, TC 14.53±2.81, LDL-C 8.57±2.15 mmol/l and apolipoprotein B 3.97±0.28 g/l and lower values of HDL-C 0.43±0.11 mmol/l, apolipoprotein A1 0.49±0.09 g/l and apoB/apoA1 ratio 2.43±1.27 were registered in AFLD compared to NAFLD, TG 8.74±2.54 mmol/l TC 9.87±2.36, LDL-C 6.72±1.98 mmol/l, apolipoprotein B 2.38±0.16 g/l, HDL-C 0.78±0.09 mmol/l, apolipoprotein A1 0.98±0.04 g/l and apoB/apoA1 ratio 7.81±1.42. There were no differences in albumin concentration, INR and blood count parameters between groups. Conclusion. The lipids and apoB/apoA1 relation, besides markers of hepatocelular damage, can serve as a diagnostic criteria for the presence of AFLD, and as a better indicator of atherogenic risk.