Disclosed are phenyl acetal derivatives which are terminally substituted by a carboxylic acid moiety as represented by the general formula (I), wherein n is 1 m is 0-8 q is 0 or 1 t is 0 R1 is alkyl having from 1 to 3 carbon atoms R2 is hydrogen, halo, alkyl having from 1 to 3 carbon atoms, or alkoxy having from 1 to 3 carbon atoms R3 and R4 together are alkyl having two or three carbon atoms or R3 and R4 are the same as each other and each is methyl or ethyl R5 is hydrogen or alkyl having from one to six carbon atoms A is unsubstituted or substituted phenyl, cycloalkyl or a 5 or 6 membered heteroaromatic ring having 1 or 2 ring heteroatoms selected from N, S or O or a pharmaceutically acceptable salt of the compound. Further disclosed is a pharmaceutical composition which comprises a compound as defined above and a pharmaceutically acceptable carrier for use in the treatment of a condition selected from the group consisting of insulin resistance syndrome, diabetes, polycystic ovary syndrome, hyperlipidemia, fatty liver disease, cachexia, obesity, atherosclerosis or arteriosclerosis. .
