Aim To investigate the clinical value of neutrophil gelatinase-associated lipocalin (NGAL) for the early diabetic nephropathy(DN), and further explore the relationship of NGAL and atherogenic index of plasma. Methods 120 cases of patients with diabetes mellitus were divided into 2 groups according to the urinary albumin creatinine ratio(UA/Cr). In addition, there is a control group including 60 cases of healthy subjects. NGAL, hypersensitive c-reactive protein (hs-CRP) and lipid related indicators of all cases were measured and the atherogenic index of plasma (AIP) was calculated. The changes of NGAL, hs-CRP, AIP were compared and analyzed. All cases were divided into three groups according to the three digits of AIP. The changes of NGAL and hs-CRP were analyzed. Simple linear correlation and multiple linear regression analysis were performed for all variables. Results The level of NGAL, AIP and hs-CRP in normal albuminuria group and DN group was significantly increased compared with control group(P<0.001). The level of NGAL, AIP and hs-CRP in DN group was significantly increased compared with normal albuminuria group(P<0.001).Serum NGAL level increased obviously as the rise of the AIP three digits. AIP were positively correlated with hs-CRP and NGAL(r=0.296, 0.313, P<0.05). Independent influencing factors for AIP were NGAL and hs-CRP. Conclusion NGAL is an index for early DN. NGAL is an acute phase reaction protein which is involved in the development of atherosclerosis in diabetic nephropathy.