Objective To quantitatively assess the myocardial triglyceride (TG) content in type 2 diabetes mellitus (T2DM) patients with non-alcoholic fatty liver disease (NAFLD) using ¹H-magnetic resonance spectroscopy (¹H-MRS), and to explore the correlation of TG content with cardiac function parameters and serum biochemical indexes. Methods Fifty-two T2DM patients diagnosed from Jan. 2017 to Aug. 2018 were enrolled. Serum biochemical parameters were measured, and left ventricular function and myocardial relative TG content were evaluated by ¹H-MRS. Dixon technique was used to perform abdominal magnetic resonance imaging to evaluate the percentage of liver lipid content. Pearson correlation analysis was used to investigate the correlation between myocardial relative TG content and cardiac function parameters and serum biochemical indicators. Results The abdominal Dixon technique showed that the percentage of liver lipid content of the T2DM patients with NAFLD was higher than that of the patients without NAFLD ([14.99±5.21]% vs[3.51±1.75]%), and the difference was significant (t=-7.209, P<0.01). ¹H-MRS showed that the myocardial relative TG content was higher in the T2DM patients with NAFLD than that in the patients without NAFLD ([1.87±0.55]% vs[1.19±0.48]%), and the difference was significant (t=-4.105, P<0.01). The myocardial relative TG content of the T2DM patients was significantly positively correlated to the percentage of liver lipid content, interventricular septal thickness (IVS), fasting blood-glucose and left ventricular mass to end-diastolic volume ratio (LVMVR; r=0.582, 0.293, 0.318, and 0.282; P=0.001, 0.035, 0.021, and 0.042). Conclusion ¹H-MRS is a non-invasive quantitative evaluation method for the abnormal metabolism of myocardial TG in the T2DM patients with NAFLD. The myocardial relative TG content of the T2DM patients with NAFLD is related to the percentage of liver lipid content, IVS, fasting blood glucose and LVMVR.