In diabetics, the factor which is limiting for the synthesis of triglycerides in adipose tissue is:

For making TGs, glycerol-3-P is joined with fatty acids. But there is only one enzyme in Adipose tissues for the synthesis of Glycerol-3-P and that is Glycerol-3-P Dehydrogenase which synthesize Glycerol-3-P from DHAP. This DHAP is derived from Glucose. So Glucose entry is must in Adipose tissues for TG synthesis. This occurs with the help of glucose channel - GLUT-4. In liver, there are two enzymes for TG synthesis : 1. Glycerol-3-P Dehydrogenase 2. Glycerol Kinase