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Human immunodeficiency virus (HIV) destroys CD4+ T-lymphocytes and macrophages, these cells play important role in anti-mycobacterial defense; therefore, HIV-infected patients are vulnerable to reactivation of latent tuberculosis than the general population. This study evaluates the influence of tuberculosis (TB) on immunological and biochemical responses after highly active antiretroviral therapy (HAART) initiation in HIV/tuberculosis co-infected patients compared to mono-infected patients. Eighty (80) subjects were enrolled for this study: 20 normal control patients, 20 HIV-infected patients, 20 tuberculosis-infected patients and 20 HIV/TB co-infected patients who initiated HAART and attended follow up visits over twelve weeks from March-June, 2017. Immunological and biochemical indices were monitored at the end of week 12. The results revealed that, HIV mono-infected patients on HAART showed non-significant (p > 0.01) increase in CD4+ count compared with HIV/TB co-infected patients on HAART and Anti-TB drug, while the co-infected patients on drug showed non-significantly (p > 0.01) higher in the viral loads compared with HIV mono-infected patients on HAART. The HIV/TB co-infected patients showed non-significant (p > 0.01) increase in urea, creatinine, K+, Na+, and Cl- concentrations compared with HIV and TB mono-infected patients. The HIV mono-infected patients showed significant (p < 0.01) increase in ALT and AST activities compared with the HIV/TB co-infected patients, while the ALP activity was observed to be non-significantly (p > 0.01) lower in HIV mono-infected patients compared with HIV/TB co-infected patients. This study revealed that, tuberculosis infection might be associated with impaired immunological and biochemical recovery after anti-retroviral and anti-tuberculosis therapy.