Infectious disease caused by infection of Mycobacterium tuberculosis is called tuberculosis (TB). A common method in detecting TB is by identifying number of mycobacterium TB in sputum manually. Unfortunately, manually calculation by pathologists take a relatively long time. Previous researches on TB bacteria were still limited to detect the absence or presence of mycobacterium TB in images of sputum. This research aims are identifying number of mycobacterium TB and determining accuracy of classification TB severity by approaching nonparametric Poisson regression model and applying an estimator namely local linear. Steps include processing of image, reducing of dimension by applying partial least square and discrete wavelet transformation, and then identifying the number of mycobacterium TB by using the proposed model approach. In this research, we get deviance values of 28.410 for nonparametric and 93.029 for parametric approaches and the average of classification accuracy values for 4 iterations of 92.75% for nonparametric and 85.5% for parametric approaches. Thus, for identifying many of mycobacterium TB met in images of sputum and classifying of TB severity, the proposed identifying method gives higher accuracy and shorter time in identifying number of mycobacterium TB than parametric linear regression method.