The aim of this study was to Compare the effects of telmisartan and valsartan on homeostasis model assessment of insulin resistance (HOMA- IR) in type2 diabetes mellitus (T2DM) with hypertension (HT), a randomized control comparative trial (RCT), open label design was adopted. This study was conducted in the Department of Pharmacology, Mosul College of Medicine, University of Mosul and Al-Waffaa diabetic center, Mosul, Iraq from February 1st, 2012 to March 30th, 2013. Eighty-eight patients with oral hypoglycemic agents were randomly assigned to receive two month treatment telmisartan (n = 46) or valsartan (n = 42). with body mass index (BMI) 31.52±4.73, 30.39±3.95 respectivly. Forty one diabetic normotensive patients (n=41) ,and age ,sex ,BMI ,duration of diabetic disease ,duration of diabetic treatment matched to the diabetic hypertensive patients groups were kept as control group. the percentage of patients receiving each of oral hypoglycemic agents did not differ between groups, the