Objective To evaluate the clinical efficacy of the combined treatment of pentoxifylline and calcitriol in diabetic nephropathy.Methods A total of 64 diabetic nephropathy patients treated in Zhangjiagang Aoyang Hospital affiliated to Jiangsu University from January 2020 to December 2023 were selected and divided into the observation group and the control group according to different treatment methods,with 32 cases in each group.The observation group received pentoxifylline combined with calcitriol and conventional diabetic plasma glucose control,while the con-trol group only received conventional diabetic blood glucose control.Fasting plasma glucose(FPG),2 h postmeal plasma glucose(2 hPG),urinary microalbumin/creatinine ratio(UACR),glomerular filtration rate(eGFR),24-hour uri-nary protein excretion(UPE)before and after treatment,clinical efficacy and adverse reactions were compared be-tween the two groups.Results After treatment,FPG and 2 hPG were significantly decreased in both groups,and the observation group was lower than the control group,the differences were statistically significant(both P<0.05).After treatment,UACR and UPE in observation group were significantly lower than those in control group,eGFR was signifi-cantly higher than that in control group,and the differences were statistically significant(all P<0.05).The total effec-tive rate of the observation group was higher than that of the control group,and the difference was statistically signifi-cant(P<0.05).There was no significant difference in the incidence of adverse reactions between the two groups(P>0.05).Conclusion The combined treatment of ketocavalin and calcitriol has significant clinical efficacy in treating dia-betic nephropathy,effectively reducing UACR,improving eGFR,and enhancing renal function.It has a positive im-pact on the clinical treatment of patients with diabetic nephropathy.