AbstractObesity is associated with an increased risk of developing co‐morbidities such as cardiovascular disease and type 2 diabetes. However, not all obese subjects have an increased risk of developing these co‐morbidities. It has been suggested that triacylglycerols stored in subcutaneous adipose tissue protect the body against the accumulation of triacylglycerols in other tissues such as heart, skeletal muscle, liver and the β‐cells of the endocrine pancreas which would impair their function. This phenomenon of lipotoxicity probably explains the defects in insulin action and insulin secretion seen in type 2 diabetes and perhaps impaired diastolic function of the heart. A distinction needs to be drawn between this ‘unhealthy’ ectopic body fat which is detrimental to human health and ‘healthy’ subcutaneous body fat which may protect it.