Purpose. To determine the relationship between the concentration of uric acid (UA) in serum with lipid metabolism and their dependence on the presence of the metabolic syndrome inpatients with low and mojderate risk. Material. 600 people aged30 65 years (women 445, 155 men) with low and moderate cardiovascular risk score without diseases associated with atherosclerosis and diabetes. The patients were divided into groups depending on: 1) the age and sex, and 2) the number of atherosclerotic plaque in the carotid arteries. Methods. Biochemical tests the concentration of uric acid in serum, lipid profile: total cholesterol, low density lipoprotein cholesterol (LDL-C), high density lipoprotein cholesterol (HDL-C), triglycerides (TG), apolipoprotein (apoA-1, apoB-100). Results. Statistically significant correlation UA with triglycerides and HDL-C was found in all groups. There was no influence of metabolic syndrome on the relationship between UA and TG, UA and HDL-C, so presence of metabolic syndrome does not affect the correlation between the studied parameters. ™ Conclusion. In patients with low and maderate risk concentration of uric acid in serum significantly correlated with “ lipid profile, regardless ofthe presence or absence of metabolic syndrome.