Purpose: To determine the incidence of dry eye disease and possible risk factors associated with dry eye disease among diabetes mellitus patients seen in the University of Benin Teaching Hospital Benin City Nigeria. Material and Method This is a hospital- based descriptive cross sectional study conducted at the Endocrinology and Eye clinic of the University of Benin Teaching Hospital, Benin City from 1 st September to 31st December, 2015. One hundred and ninety (190) diabetics were enrolled into the study having met the inclusion criteria. These were both old and newly diagnosed patients attending the Endocrinology and Eye clinics. Clinical data from each participant in the study was obtained using interviewer administered structured questionnaire and the Ocular Surface Disease Index questionnaire All the study population had their visual acuity recorded using the Snellen’s chart. Slit lamp examination was performed with particular attention to the lid margin, bulbar, tarsal conjunctiva and cornea. Tear film break up time and Schirmer’s test were also done. Fundus examination was carried out in each patient to asses for diabetic retinopathy. This was statistically collated and analyzed with Statistical Package for Social Science (SPSS) 20. Descriptive statistics such as frequencies and proportions, tables, bar charts, pie charts and mean were used to summarize the data. Relationship between frequency, presence of dry eye disease and age, sex, fasting hyperglycaemia, duration of diabetes were assessed.