Background - HIV is a retrovirus which targets T lymphocytes, thereby affecting the immune system of the body causing immunosuppression. Multiple organ involvement including endocrine dysfunction can be seen in HIV infected people. Recent studies have suggested that high levels of TSH are associated with disease progression. To estimate thyroid dysfuncti Aim: on in people with HIV and to correlate TSH levels with absolute CD4 cell count. This Cross sectional study was performed between February 2021 to Augus Material and Method: t 2022 at hospitals attached to Bangalore Medical College and Research Institute. HIV positive patients fullling inclusion criteria were evaluated as per proforma. TSH, T3,T4 levels and CD4 counts were estimated and correlated. The study population consi Result: sted of 136. The majority of participants (47.10%) were classied as WHO Stage 1, while 28.70% were classied as Stage 4. Tuberculosis was the most common opportunistic infection observed. Hypothyroidism was the most common comorbiditiy. Other laboratory values measured in the study population, including total protein, globulin, creatinine, hemoglobin, total leukocyte count, platelet count, and liver function tests, were within normal limits. TSH levels and CD4 counts inversely correlated in this study. This suggested that thyroid dysfunction is common among HIV patients. It was concluded that Conclusion: there was inverse correlation between TSH levels and CD4 counts in HIV patients