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): ##STR00001## wherein Z is R.sub.3 or --CH(OH)--R.sub.3; A is sulphate, sulphonate, phosphate, phosphonate or --C(O)O--; R.sub.1 is H, hydroxyl, alditol, aldose, an alcohol, C.sub.1-C.sub.6 alkyl or amino acid; R.sub.2 is H or unsaturated or saturated (C.sub.1-C.sub.30) alkyl chain; R.sub.3 is unsaturated or saturated (C.sub.1-C.sub.30) alkyl chain; Q.sub.1 is a primary amine group (--NH.sub.2), 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.