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OBJECTIVE: Our aim in this study to determine if serum uric acid level measured at baseline is a risk factor to develop Myocardial Infarction among people diagnosed with gout. METHOD: This was a retrospective cohort study, which used the THIN (The Health Improvement Network), an electronic medical records database from the UK. Obtained were SUA level at baseline after gout diagnosis and follow-up till time of event. We performed Cox proportional hazard regression models to examine the relation of SUA levels to risk of incident MI for men and women separately, and the multivariable regression model. RESULTS: There were 12,180 individuals included in this study, of them, 70% (n=8539) were men. There were 200 events of MI, 145 in men and 55 in women. SUA were not associated with risk of MI in unadjusted and adjusted multivariable regression model, the crude HR of MI in men were 1.27 (95% CI: 0.70-2.30), 0.97 (95% CI: 0.56-1.69), 0.83 (95% CI: 0.47-1.46), and 1.07 (95% CI: 0.62-1.84), respectively, for each increased SUA categories. No change observed after full adjustment. Similar results were also observed in women. CONCLUSION: There is no association between baseline SUA and risk of MI among gout patients.