Background: Evaluation of retinal nerve fiber layer and ganglion cell complex thickness in diabetes mellitus using SD-OCT Methods: This cross-sectional study was carried out on 183 eyes of 100 patients of type 2 diabetes and 80 age and gender matched healthy control. Diabetic patients were further grouped into Group 1(no diabetic retinopathy) and Group 2 (mild diabetic retinopathy) as per ICDRDSS classification. Patients with evidence of macular oedema were excluded. Demographic data and relevant medical details were documented and all study subjects underwent a comprehensive ophthalmic evaluation. Peripapillary RNFL thickness and macular GCC thickness were assessed for all study participants by SD-OCT (Carl Zeiss Cirrus HD-OCT) and their mean values were compared between both groups of diabetic patients and healthy controls. Results: Significantly (p<0.0001) reduced RNFL thickness was demonstrated in both diabetic patients’ groups (81.73µm in no DR and 76.99 µm in DR) compared with controls (96.86 µm). For GCC values also, significant (p<0.0001) reduction was observed in no DR (71.99 µm) and DR (71.0 µm) groups compared to controls (84.81 µm). Conclusion: The statistically significant reduction in RNFL and GCC thickness in diabetic patients (with and without retinopathy) compared to healthy controls indicates that retinal neuronal degeneration occurs in early stages of DR.