This study used a non-invasive ¹³C-octanoate breath test to measure liver mitochondrial fat oxidation in 25 patients with biopsy-proven NASH. Lower octanoate oxidation was significantly associated with higher fasting glucose, HbA1c, and endogenous glucose production, indicating a link between mitochondrial function and glucose metabolism. Over 10 months, increased octanoate oxidation tended to correlate with reduced liver steatosis and improved glucose production, suggesting the breath test may serve as a non-invasive marker of liver health in NASH.