Abstract: A total of 497 HIV patients were selected from cohort retrospective and non concurrent method and classified in to low group or medium group, HAART was started based on the CD4 count, (Threshold CD4 count <250 cells /microL and >250 Cells /microL).Associated risk factors were analyzed by the conditional logistic regression. The change in CD4 count was evaluated. The mean age of the HIV patients was 32.90 years and the majority (63%) were men. 484 patients were initiated ART at a CD4 <250 (IQR 49-125) and 14 patients initiated at CD4 >250 (IQR 250-375).Patients initiated at CD4 more than 250 were