Background: Recently, the evaluation of the neutrophil-lymphocyte ratio (NLR) has been proposed as novel, cost-effective, and reliable tools for assessing disease progression and prognostication in various medical conditions. The aim of this study was to examine the association between NLR levels and microalbuminuria levels in diabetic patients, with the objective of determining the utility of NLR in predicting disease progression. Methods: The study involved the categorization of patients into four groups based on their HbA1c levels- Low (L), Medium (M), High (H), Very High (VH). We conducted an analysis to determine the sensitivity and specificity of NLR values as a screening tool for early nephropathy in each category. Additionally, the utility of NLR as independent markers of glycemic control was assessed using Pearson correlation analysis. Results: The study findings revealed a significant relationship between NLR, creatinine, urea, and microalbuminuria in Group L patients. Similarly, in Group M, a significant association was observed between NLR and microalbuminuria. However, no such relationship was evident in Group H and VH. Conclusion: The study's results indicated that NLR levels were not significantly correlated with microalbuminuria levels in diabetic patients. Moreover, the utility of NLR in assessing glycemic control was found to be limited.