Objective：To explore and compare the relationship between the different parts of abdominal fat as determined by ultrasonic measurements and the cardiovascular risk factors. Methods：A total of 130 males from the authors’ affiliated hospital were involved，anthropometric and metabolic parameters were measured. Each subject underwent ultrasonography to estimate the visceral fat thickness in the mid-abdominal cavity（VFT-M），the visceral fat thickness in the upper abdominal cavity（VFT-U）and mesenteric fat thickness（MFT）. Results：All of the abdominal fat thickness were positively correlated to body mass index（BMI），waist circumference（WC），hip circumference（HC），waist-hip ratio（WHR），fasting insulin（FINS），triglyceride（TG），and negatively correlated to age，high-density lipoprotein（HDL-C），the VFT-U and MFT were positively correlated to insulin resistance index（HOMA-RI），the MFT was positively correlated to uric acid（UA）. The partial correlation analysis after adjusting for age，BMI and WC showed that：VFT-U was positively associated with HOMA-IR and TG；MFT was positively associated with FINS，HOMA-IR and was negatively associated with HDL-C；VFT-M showed no association with neither cardiovascular risk factors. The stepwise multiple linear regression showed that：VFT-U and MFT，especially the MFT，were more valuable for the prediction of cardiovascular risk factors. Conclusion：VFT-U and MFT are good correlated with cardiovascular risk factors compared with VFT-M. VFT-U and MFT are associated with different cardiovascular risk factors. Different parts of abdominal fat recognized and measured by ultrasonography show a great clinical significance.