This paper explores the quantitative correlation between diabetes and breath acetone and analyzes the factors influencing breath acetone concentration. It aims to provide reference values for the application of breath acetone analysis in diabetic testing. We utilized a pilot-scale breath acetone analyzer based on the cavity ringdown spectroscopy (CRDS) technique to conduct breath tests with 512 breath samples from 147 type 2 diabetic patients (81 male, 66 female, age 14～83 years) and 119 breath samples from 52 healthy individuals (30 male, 22 female, age 20～48 years). Relations between breath acetone and blood glucose (BG) and glycohemoglobin A1C (A1C) and several other clinical indices, such as gender, age, Body Mass Index (BMI), years of diabetes and breath samples' collection conditions were investigated. The multi-variation linear regression model was also constructed to explore the influencing factors of breath acetone. No correlations were observed between breath acetone and gender, age or BMI in 52 healthy people tested. Breath acetone concentration in the T2D subjects studied in this work was correlated with both BG (R=0.093) and A1C levels (R=0.1246). Breath Acetone concentration was significantly higher in male subjects (1.75×10^-6) than female subjects (1.15×10^-6), and male subjects' breath acetone was clearly increased with decreasing age (R=-0.154). Besides, breath acetone concentration was significantly correlated inversely with BMI (R=-0.2) in male subjects, and significantly higher in subjects with BMI under 25 (1.75×10^-6) than obese subjects with BMI over 25 (1.25×10^-6). Breath acetone was correlated positively with years of diabetes in female subjects (R=0.17,). Whereas, negatively correlated in male subjects (R=-0.14). Furtherrnore, there were variations in relation to breath samples' collection conditions in both male and female subjects. Multi-variation analysis showed that gender (β=0.374)、A1C (β=0.083)、BG (β=0.002)、breath samples' collection conditions (β=-0.289)、BMI (β=-0.046) and age (β=-0.009) affect breath acetone concentrations. In conclusion, breath acetone concentration was correlated with gender, breath samples' collection conditions, BMI, age, A1C and BG.