This study examined the association of spinal epidural lipomatosis (SEL) with liver fat deposition and any other liver dysfunction, except steroid involvement.We analyzed 102 patients (62 men and 40 women; mean age 73.3 years) who underwent spinal magnetic resonance imaging (MRI), computed tomography (CT), and myelography for the diagnosis of lumbar spinal canal stenosis between January 2014 and June 2018. Additional data collected included height, weight, body mass index, blood test results (C-reactive protein, albumin, total bilirubin, aspartate aminotransferase, alanine aminotransferase, gamma-glutamyltransferase [γ-GTP], total cholesterol, neutral fat, amylase, urea nitrogen, creatinine, estimated glomerular filtration rate, uric acid, platelets), the epidural fat-occupying ratio in each vertebra from L1/2 to L5/S1 on MRI, and liver CT values.In 30 cases, the average occupying ratio of epidural fat was ≥40% (SEL), and in 45 cases, liver CT values were <40 HU (fatty liver). Correlation analysis between average occupying ratio of epidural fat and various measurements showed liver CT value (r = -0.574, P < 0.001), body weight (r = 0.304, P = 0.002), γ-GTP (r = 0.370, P = 0.01), and uric acid (r = 0.201, P = 0.04) to be independent explanatory factors. Multivariate analysis revealed that SEL was associated with liver CT value (odds ratio 0.774, 95% confidence interval [CI] 0.689-0.871) and body weight (odds ratio 1.063, 95% CI 1.016-1.135).There was a strong correlation between epidural fat and liver fat deposits suggesting an association between SEL and systemic fat deposition.