Abstract: The present invention relates to the use of sphingolipids for the preparation of a food item, a food supplement and/or a medicament for the treatment and/or prevention of insulin resistance, diabetes mellitus type 2 and/or Metabolic Syndrome. In particular, the invention relates to the use of a sphingolipid with the general formula (I): wherein Z is R3 or —CH(OH)—R3; A is sulphate, sulphonate, phosphate, phosphonate or —C(O)O—; R1 is H, hydroxyl, alditol, aldose, an alcohol, C1-C6 alkyl or amino acid; R2 is H or unsaturated or saturated (C1-C30) alkyl chain; R3 is unsaturated or saturated (C1-C30) alkyl chain; Q1 is a primary amine group (—NH2), secondary amine group (—NH—) or an amide group (—NH—CO—); and t is 0 or 1, or a precursor, a derivative or a pharmaceutically acceptable salt thereof, for the manufacture of a medicament for the prevention and/or treatment of a disorder selected from the group consisting of insulin resistance, diabetes type 2 and Metabolic Syndrome.