Background: Dehydroepiandrosterone (DHEA) is a steroid hormone secreted by the adrenal cortex. Recent research reports show that DHEA has various beneficial effects including, enhancing insulin sensitivity. This is still under study and yet to be proved in humans. Aim: To estimate the levels of DHEA and HbA1c in men with Type 2 diabetes, in comparison with normal subjects of the same age group. Materials and Methods: A cross sectional comparative study of sixty participants (60 to 70 years of age), thirty men with uncomplicated Type 2 diabetes for at least five years duration and thirty non-diabetic controls was done. Informed consent was obtained. Serum levels of DHEA were estimated for all the participants by ELISA method. Their glycemic status was determined by HbA1c levels. Statistical analysis was done using an unpaired T-test. Significance level was fixed at p < 0.05. Results: A significant decrease in the DHEA level was observed in Type 2 diabetes individuals (55.8 ± 11.9) compared with normal subjects (153.3 ± 49.7). A Significant increase in the HbA1C level was observed in diabetic individuals (8.14 ± 0.66) compared to normal (6.01 ± 0.32). Conclusion: In cases with type 2 diabetes significantly lower levels of Serum DHEA was associated with significantly poorer glycemic control in comparison with normal subjects.