OBJECTIVE The aim of this study is to identify and highlight the relationship between serum lipid fractions and heart rate variability in diabetic patients receiving statin therapy. METHODS The study was performed in a group of 87 type 2 diabetic patients on statin associated therapy. All patients were on Holter ECG 24 hours monitored with three channel monitor (Labtech ECG Holter monitor), and data were analyzed on a commercially available software (Cardiospy PC SW/EV 5.02.06.02). Concentrations of biochemical parameters were determined using specific enzymatic assays on an autoanalyzer Olympus AU 680. In the studied patients, we analyzed Holter/24 hours monitoring reports with respect to heart rate variability indexes, arrhythmic events and myocardial ischemia. RESULTS It was noticed that the mean values of serum TG were slightly elevated, TC levels were close to the limits specified by the guidelines for diabetic patients and for patients with cardiovascular diseases, with no significant differences between males and females. After analyzing the HRV in both time and frequency domains, we found no strong correlations between any of the HRV indexes and any of the lipid fractions. CONCLUSIONS The results suggest that statin therapy may reduce the autonomic impairment secondary to dyslipidemia.