The ADA recommend that if individuals choose to drink alcohol, daily intake should be limited to one drink for adult women and two drinks for adult men. It should be avoided by pregnant women and people with other medical problems, like pancreatitis, advanced neuropathy, severe hypertriglyceridemia or alcohol abuse. Since it can have both hypoglycemic or hyperglycemic effects in people with diabetes, alcohol should be consumed during meals. It has been shown that moderate amounts of alcohol ingestion (5-15g/day) is associated with a decreased risk of coronary heart disease. The DNSG also agrees with the recommendation of moderate alcohol intake in diabetes (10g/day for women, 20g/day for men) provided that it is consumed during meals (especially by patients using insulin). The Joslin Clinic does not have any specific recommendations for alcohol, whereas the AACE recommends that patients with diabetes should avoid or limit the use of alcohol, because predicting or anticipating its effect on blood glucose is difficult. The Canadian Diabetes Association recommends limiting intake to 1-2 drinks/day, whereas Diabetes UK suggests sensible drinking for the general population. Moderate alcohol consumption of 1-3 units daily probably has a cardioprotective effect.
In conclusion, it looks like alcohol intake does have a cardioprotective effect when used in moderation by diabetic persons  and as long as it is consumed sensibly (especially with meals by people using insulin) has no detrimental effect.
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