To explore the establishment of insulin resistance model of HepG2(IR-HepG2) induced by high glucose, dexamethasone and insulin, to detect the effect of Pleurotus eryngii polysaccharides, Ziziphus jujuba polysaccharides and Lycium barbarum polysaccharides on improving insulin resistance of liver cells in vitro, and to analyze the effect of three polysaccharides on hypoglycemic. Different concentrations of dexamethasone, insulin and their combination were selected to induce the insulin resistance of HepG2 cells in high glucose culture. MTT method was used to detect the effect of different inducers on the activity of HepG2 cells. Glucose oxidase method was used to detect the glucose content in the supernatant of cell culture. At the same time, the stability of IR-HepG2 cell model was detected after removing inducers. IR-HepG2 cells were treated with three kinds of natural polysaccharides at different concentrations. The effects of polysaccharides on cell viability and insulin resistance were detected by MTT and glucose oxidase methods respectively. Dexamethasone(3.75 μmol/L) combined with insulin(0.001 μmol/L) can successfully induce IR-HepG2 cell model in high glucose culture condition, and has no significant effect on cell activity, and the model can keep stable within 72 hours. Lycium barbarum polysaccharides had better hypoglycemic effects in vitro.