Tuberculosis is among the top 10 leading causes of death worldwide (TB). Tuberculosis is caused by the bacteria Mycobacterium tuberculosis. Acute pulmonary TB manifests as acute tuberculous pneumonia (TP). The development of drug-resistant TB, however, continues to pose a problem for TB treatment and efficient disease management. Different mutations in M. tuberculosis can lead to isolates that are rifampicin-resistant. The genes katG, inhA, and inhA's promoter are all involved in cell wall production, and most INH-R strains have mutations in these genes. The purpose of this research was to determine how often M. tuberculosis infection in patients suffering from pneumonia and also find the prevalence of Rifampicin and Isoniazid resistance isolates, and also to correlate the infection with the lipid profile of patients. This study included 200 subjects who are suffering from severe pneumonia. DNA have been extracted from all samples and then M. tuberculosis detection have been done by qRT-PCR. Lipid profile have also been estimated for all the included samples. Then detection of the antibiotic resistance have also done by qRT-PCR. The distribution of samples showed a significant difference among the different infection periods (chi-square= 44.19, P-Value= <0.001). The results showed that (7%) of the positive samples are resistance to Rifampicin. while resistance to Isoniazid are shown in 6.5% of the samples. The results of lipid profile showed a significant higher level in positive samples than negative samples regarding the serum level of total cholesterol (196.90 VS. 172.86, respectively), triglyceride (195.61 VS 152.33, respectively), and low density lipid (121.03 VS. 98.14, respectively).