According to the American Diabetes Association - no. It's not the same. But it increases your chances of developing diabetes.
Quote:
Insulin resistance is a condition that increases
your chances of developing type 2 diabetes
and heart disease. When you have insulin
resistance, your body has problems responding
to insulin. Eventually, your blood glucose
(sugar) levels rise above normal. The good
news is that cutting calories, adding physical
activity to your daily routine, and losing weight
can reverse insulin resistance and lessen your
chances of getting type 2 diabetes and heart
disease.
This is from
http://www.diabetes.org/uedocuments/...Resistance.pdf You might want to click the link and read more about it. It's a pdf file, so your Adobe Acrobat will launch so you can view it. You can even print it out if you need to.