Background: People with Type 2 Diabetes (T2D) have a high prevalence of Metabolic Dysfunction-Associated Steatotic Liver Disease (MASLD). Caloric intake plays a key role in both conditions by affecting body weight and fat distribution; however, the effect of specific dietary components is yet not fully understood. Aim: To assess the association between MASLD and dietary habits [adherence to the Mediterranean Diet (AD), chocolate intake, and soft drink consumption] in the context of T2D. Methods: Patients with T2D were consecutively enrolled. Subjects with heavy alcohol intake, cirrhosis or other liver diseases were excluded. AD was assessed using the Mediterranean Diet Score (MDS) questionnaire and a MDS ≥8 defined as high adherence (H-AD). Chocolate intake and soft drink consumption were estimated with the Food Frequency Questionnaire EPIC. Severe Liver Steatosis (SLS) (Controlled Attenuation Parameter – CAP ≥301 dB/) and Liver Fibrosis (LF) (Liver Stiffness – LS >7 kPa) were assessed by Fibroscan. MASLD was defined according to current guideline. Logistic regression analysis was performed to identify variables independently associated with MASLD. Results: Enrolled patients (n=306, 55.6% M, aged 61.3±8.1) had short T2D duration (3.9±5.3) and good glycemic control (HbA1c 6.6±1.0%). SLS and LF were present in 41.2% and 9.5% of the subjects, respectively. Fifty-four percent of the population had a H-AD. SLS was less common in subjects with H-AD (41.6% vs 58.4%, p<0.001) and in those with a chocolate intake ≥2 times a week (H-Choc) (24.4% vs 75.6%, p=0.008). In logistic regression analysis, H-AD and H-Choc reduced by 51% (95%CI 0.28-0.86) and 47% (95%CI 0.29-0.98) respectively the OR of SLS independently of age, sex, BMI, HbA1c, triglycerides, LDL-c, ALT and physical activity. Conclusions: The present study showed that a high adherence to the Mediterranean diet and an elevated chocolate intake were independently and significantly associated with liver steatosis in a contemporary cohort of T2D patients.