The accumulation of fat in visceral (VA) and subcutaneous abdominal adipose tissue (SA) is highly correlated with the metabolic abnormalities that contribute to increased risk of diabetes mellitus and cardiovascular disease. The purpose of the study was to determine which of the four indices-waist circumference (WC), waist-to-hip ratio (WHR), waist to height ratio (WHtR) and body mass index (BMI)-was the best predictor of VA and SA in men. We studied 111 men with a wide range of BMI, WC, WHtR, WHR and BMI determined by standard methods. SA and VA were quantified using computed tomography. In univariate and multiple regression analyses, WHtR had the highest correlation with VA and SA. To assess the relative strength of these associations, we used non-nested regression models. WHtR was a stronger predictor of SA than BMI (P=0.02), but the relative strength of WC and BMI in predicting SA did not differ significantly (P＞0.05). WHtR was a stronger predictor of VA than WC (P=0.012), BMI (P＜0.001) or WHR (P＜0.001). In men, WHtR is a good anthropometric index which has a stronger correlation with the distribution of visceral and subcutaneous abdominal adipose tissue than BMI or WHR. Its association is closer to or stronger than WC.