The excessive accumulation of the adipose tissue is at the origin of the obesity. However its severity has no direct correlation with the comorbidities. These last ones are rather linked to the type of distribution of the fat than to its total quantity. The morphological and functional analysis of the adipose tissue reveals specific differences in its localization. The adipose tissue is thus a complex organ constituted by several cell types having various capacities of hypertrophy, hyperplasia and differentiation. While the first one is more predominant in the subcutaneous compartment, where the cell size is big, the others are more specific of the visceral adipocytes. Finally the severity of the obesity is linked to hypertrophy, while the comorbidities are associated with the capacity of proliferation and differentiation.