Aim:To assess the effect of highly active antiretroviral therapy (HAART) on CD 4 + cell count and liver enzymes in HIV-infected patients six months post-therapy based on age and sex distribution. Methods: A cohort of 200 (66 males, 134 females) consenting HAART naïve patients, aged between 16 and 65 years with confirmed cases of HIV infection (by Western blot method) at Lokoja, Nigeria having a baseline CD 4 + cell counts ≤350 cells/µL were initiated on HAART for six months. Two blood samples were collected, one at pre-HAART (baseline) and the other at post-HAART (follow-up) phase. CD 4 + cells were counted and liver enzymes levels were evaluated using the Partec® Cyflow Counter and Reflotron® Plus Auto-Analyzer, respectively. Results: The immunological outcome of 6 months HAART shows that there was slight increase (statistically, considered not significant, P>0.05) in the post-HAART mean±SEMCD 4 + cell count in the different age and sex strata investigated, when comparison was made with the pre-HAART mean±SEMCD 4 + cell count. Also, the post HAART liver function test show that the liver enzymes levels were not significantly (P>0.05) elevated when compared to the baseline values. Conclusion: Six months of HAART repleted CD 4 + cell counts of HIV-infected patients of different age and sex strata, with no risk of liver damage.