Abstract: Provided is a pharmaceutical or food or drink composition for preventing or treating alcohol-induced fatty liver or steatohepatitis comprising metadoxine (pyridoxol 1-2-pyrrolidone-5-carboxylate) and garlic oil as active ingredients. The concurrent administration of metadoxine and garlic oil according to the present invention exhibits outstandingly superior effects of inhibiting the accumulation of triglyceride and increase of blood AST (aspartate aminotransferase) level in liver el tissue, inhibiting the expression of FAS (fatty acid synthase), CYP2E1 and iNOS (inducible nitric oxide synthase) and inhibiting the deactivation of AMPK (AMP-activated protein kinase), as compared to the administration of metadoxine or garlic oil only.