Since the Human Immunodeficiency Virus Type 1 (HIV‐1) was identified as the etiologic agent of the Acquired Immune Deficiency Syndrome (AIDS), the HIV‐1 reverse transcriptase (RT) has been the subject of intensive study. The reverse transcription entails the transition of the single‐stranded viral RNA into double‐stranded proviral DNA, which is then integrated into the host chromosome. Therefore, the HIV‐1 reverse transcriptase plays a pivotal role in the life cycle of the virus and is consequently an interesting target for anti‐HIV drug therapy. In the first section, we describe the complex process of reverse transcription and the different activities involved in this process. We then highlight the structure‐function relationship of the HIV‐1 reverse transcriptase, which is of great importance for a better understanding of resistance development, a major problem in anti‐AIDS therapies. Finally, we summarize the mechanisms of HIV resistance toward various RT inhibitors and the implications thereof for the current anti‐HIV drug therapies. © 2000 John Wiley & Sons, Inc. Med Res Rev, 20, No. 2, 129–154, 2000