Carbohydrate and lipid metabolism were studied. Subjects were 121 patients with type 2 diabetes mellitus (T2DM), and provided Calorie restriction (CR) on day 1,2 and Low Carbohydrate Diet (LCD) from 3 to 14 days. Basal biomarkers, daily glucose profile on day 2, 4, and lipids including remnant-like particle cholesterol (RLP-C) were measured, subjects were classified into 4 groups due to average glucose with mean HbA1c 6.3%, 6.9%, 7.9%, 9.2%, respectively. Average glucose from day 2 to 4 in each group was significantly decreased. M value considerably decreased in group 2, 3, 4, indicating useful M value. Correlations were investigated among glucose, HbA1c, urinary C-Peptide and M value. As for lipids, Triglyceride from day 2 to 14 decreased considerably. RLP-C levels showed significant correlation with Triglyceride, LDL-C, atherogenic index (T-C – HDL / HDL) and TG/HDL value. These results would suggest that RLP-C may be involved in the development of arteriosclerosis of T2DM, and may have the role of further research direction in the future. In current study, our results would become the fundamental data for the further development of LCD therapy in various counties and districts, and suggest the research direction for patients with T2DM from the combined point of glucose and lipid metabolism in the future.