Fatty liver disease is one of the most prevalent chronic liver disease worldwide and the gut-liver axis is recognized as increasingly prominent in fatty liver disease. Intestinal dysfunction can affect the occurrence or progression of liver disease, therein, validating the critical role of the intestinal immune cells. Enormous literature reported that macrophages, lymphocyte, dendritic cells (DCs) and other immune cells in the gut as well as their subsets may regulate the fatty liver disease progression via different mechanisms, including disruption of intestinal barrier, dysregulation of intestinal lipid transporters and mediating immune cell migration to liver.