Objective To explore the correlation between salt intake and non-alcoholic fatty liver disease (NAFLD) in type 2 diabetes mellitus (T2DM) patients in northern China. Methods A total of 978 T2DM patients hospitalized in our department from October 2016 to November 2018 were subjected in the study. They were assigned into non-NAFLD group (n=177) and NAFLD group (n=801). Their salt intake was assessed by 24-hour urinary sodium excretion.The clinical data such as body mass index (BMI), diastolic blood pressure (DBP), systolic blood pressure (SBP), low-density lipoprotein cholesterol (LDL-C), total cholesterol (TC), total insulin, glycosylated hemoglobin A1c (HbA1c), fasting C-peptide and fasting blood glucose (FBG) were collected and analyzed. SPSS statistics 17.0 was used to analyze the data. After the factors with statistical significance screened out by univariate analysis, the independent risk factors for NAFLD in T2DM patients were identified by multiple logistic regression analysis. Spearman correlation analysis was employed to identify the correlation between salt intake and NAFLD. Results Spearman correlation analysis showed that there was a positive correlation between salt intake and NAFLD in T2DM patients (r=0.129, P<0.001). The results of multiple logistic regression analysis indicated that BMI (OR=5.321,5%CI 3.514-8.057), HbA1c (OR=1.126,5%CI 1.006-1.260), fasting C-peptide (OR=1.656,5%CI 1.273-2.156), FBG (OR=1.697,5%CI 1.060-2.717) and salt intake >10.83g/d (10.83g/d< salt intake≤14.52g/d:OR=2.181,5%CI 1.225-3.882; salt intake ＞14.52g/d:OR=2.140,5%CI 1.167-3.926) were independent risk factors for NAFLD in T2DM patients (P<0.05). Conclusion High salt intake (>10.83g/d) is a risk factor for NAFLD in T2DM patients living in northern China.