In a multivariate regression analysis model entering as independent parameters age, serum creatinine, hs-CRP, and PMN count, we identified only hs-CRP (P < 0.005) and PMN count (P < 0.0001) as independent predictors of serum-NGAL levels. curve for serum-NGAL hs-CRP and PMN counts ( Figures  5 and 6 ). The diagnostic value for serum-NGAL in discriminating patients with UA, from those with SA is high (AUC = 0.852) and better than of hs-CRP (AUC = 0.735) or PMN count (AUC = 0.761). If we use as cutoff for serum-NGAL 83.74 ng/mL, we can predict an UA event with sensitivity and specificity, 82.8% and 75%, respectively. The negative predictive value of this cutoff is high (97.28%).