INTRODUCTION: Mycobacterium tuberculosis (MTB) is a highly adaptive organism as it effectively evades the immune system within the host. Fluoroquinolones (FQ) have broad-spectrum antibacterial activity, high oral bioavailability, good tolerability, easy dosing, and low to moderate cost. The main objective of this study is to evaluate the association of FQ resistance in MDR-TB patients with and without DM. MATERIAL AND METHOD: It is a hospital-based retrospective study that included data from 151 confirmed MDR-TB patients regardless of their DM status. Data were entered and compiled before being exported to Epi-Info software for analysis. RESULTS AND DISCUSSIONS: In this study, 106 (70.2 %) male and 45 (29.8 %) female patients were enrolled. Mean age of patients with MDR-TB and FQ resistance was 46.8 years. Out of 151 patients, 53 (35%) patients have FQ resistance. 135 (89.4%) do not have diabetes, while 16 (10.6%) patients have DM. Out of 135 patients without DM, 45 (33.33%) patients have FQ resistance. Out of 16 patients with DM, 8 (50%) patients exhibit FQ resistance. CONCLUSION: In our study, we found that gender plays an important role in the likelihood of developing FQ resistance. Further research is needed to identify possible underlying causes or contributing factors.