Background: Subtle alterations in thyroid function tests are more common in HIV infection and at times detectable in the early phase of disease and as well as in late phases. However, there is paucity of Indian studies.Methods: This cross-sectional study was carried out among adult HIV positive patients attending OPD and IPD of tertiary care hospital in collaboration with ART-plus center over a period of 21months. 100 adult HIV positive patients were interviewed and clinically examined. On the basis of CD4 count patients were divided into 3 groups {0-200 (Group A), 201-350 (Group B) and >350 cells/mm3 (Group C)}. Subjects were also divided into two group based on type and duration of HAART regimen.Results: Out of 100 patients included in the study 68% were males, 73% married, 12% had subclinical hypothyroidism, out of 6% of overt hypothyroidism subjects 5% were females. Among the 3 groups, thyroid abnormalities were found to be more common in group B followed by Group A and C. Patients on TLE regimen had 14% thyroid abnormalities as compared to 4% in ZLN group.Conclusions: Subclinical hypothyroidism and overt hypothyroidism are the commonest thyroid abnormality seen, more commonly in females. CD4 counts have direct association with free T3 and free T4 and inverse association with Serum TSH level indicating trend for hypothyroidism as HIV disease progresses. Thyroid abnormalities vary with the type and duration of HAART regimen.