The relationship of metabolic syndrome (MS) and its components with incident chronic kidney disease (CKD) and rapid decline of estimated glomerular filtration rate (eGFR) was investigated. A total of 10 140 patients participating in the epidemiological study (Risk Evaluation of Cancers in Chinese Diabetic Individuals, REACTION) of risk factors of type 2 diabetes in China were followed up for 3 years, with MS being diagnosed by adult treatment panel III (ATPIII) combined with waist circumference in Asian population and renal function being evaluated by eGFR <60 mL·min−1(1.73 m2)−1 and rapid decline of eGFR ≤30%. The results showed that as compared with the non-MS group, the adjusted odds ratios (ORs) of CKD and rapid decline of eGFR were 1.64 (OR: 1.64; 95% CI: 1.20–2.25, P<0.05) and 1.23 (OR: 1.23; 95% CI: 1.05–1.43, P<0.05) respectively in MS group. With the increase in the number (0, 1, 2, 3 and ≥4) of MS components, the prevalence of CKD was 1.42%, 1.44%, 2.80%, 3.42%, and 4.03% (P<0.001), respectively. The ORs of incident CKD were 1.67 (OR: 1.67; 95% CI: 1.22–2.27, P<0.05) for high TG, 1.50 (OR: 1.50; 95% CI: 1.10–2.05, P<0.05) for low HDL-C, and 1.39 (OR: 1.39; 95% CI: 1.02–1.91, P<0.05) for hyperglycemia. The risk for developing incident CKD was higher in the group with the highest HOMA-IR than in the group with the lowest HOMA-IR (OR: 1.83; 95% CI: 1.16–2.89, P<0.05). It is suggested that MS is an independent risk factor for incident CKD. The occurrence and development of CKD is closely related to insulin resistance.