This study was carried out on 160, diabetic patients (equal sex) who investigated in Babagurgur diabetes center in K1 Hospital-Kirkuk and 20 healthy non-diabetic individuals from 10/11/2018 to 10/11/2019. Their mean age was 54.18 ± 8.27 years. Fasting blood glucose (FBG) and glycated hemoglobin (HbA1c) estimation were done for subjected individuals to confirm diabetes. Quantitative estimation of acetyl cholinesterase was done by using the enzyme linked immunosorbent assay (ELISA) kit. Serum levels of cholesterol, triglyceride (TG), high-density lipoprotein (HDL) and low-density lipoprotein (LDL) levels were estimated. Results: There was a significant (p<0.05) increase in mean values of FBG and glycated hemoglobin patients when compared with the same parameters in control group which were 14.6 mmol/L and of 9.6 %, respectively. From the total 160 diabetic patients only 24 showed decreased in Acetylcholine esterase activation when compared with control group. Lipid profiles; cholesterol, and triglycerides levels, showed significant (p<0.05) increase, while HDL and LDL level showed non-significant (p>0.05) variation. Conclusion: It is concluded that glycemic control are important risk factors related to hyperlipidemia in the current DM population and may inhibits acetylcholine esterase.

Diabetes Mellitus, Blood Parameters, Acetylcholine, Acetylcholine Esterase Activity.