Objective: To investigate the comparative effects of thepentoxifylline (PTX) and ursodeoxycholic acid (UDCA)on IL-1β, IL-6, IL-8 and TNF-α in non-alcoholic fatty liver(NAFL) cases.Method: Twenty-eight cases diagnosed to have NAFLwere included in our study. The cases were dividedinto 3 groups. 20 mg/kg/day PTX was given to thesubjects in group A (6 male, 4 female), 15 mg/kg/ dayUDCA was given to the subjects in group B (5 males, 5females) for 6 months. The cases in group C (5 male, 3female) were followed as control group. Thebiochemical values and cytokine levels of the caseswere evaluated before and at the end of the sixth monthof the treatment.Results:  When compared with the serum cytokinelevels before and after the treatment, IL-8 and TNF-αlevels were found to be significantly decreased bothin group A and group B (p< 0.05), whereas there wasno statistically significant change in IL-1β and IL-6levels (p > 0.05).Conclusion: While PTX and UDCA significantlydecreased the serum IL-8 and TNF-α levels in NAFL,their effects on IL-1β and IL-6 were not significant.Key words: Non-alcoholic fatty liver, pentoxifylline,ursodeoxycholic acid, cytokines