Patients confirmed to be seropositive for human immunodeficiency Virus (HIV) infection by Western blot technique attending Baptist Medical Centre, Saki, Oyo state-Nigeria were studied; including 30 males; 30 females; 20HIV mono-infected, 20HIV-HBV co-infected, 20HIV-HCV co-infected subjects aged 16 to 65 years. Age and sex matched apparently healthy HIV, HCV and HBV seronegative, subjects (N=50) consisting of 25 (50%) males and 25 (50%) females were recruited as controls. Plasma ALT, AST and Total Bile Acids were determined in the subjects biochemically by spectrophotometry. Antibody to hepatitis C virus and surface antigen to hepatitis B virus was determined in the subjects immunochemically by ELISA. The result obtained showed a significantly higher mean value of plasma ALT, AST and Total Bile Acids in HIV patients co-infected with hepatitis B or C virus than the values obtained in the control subjects(p<0.01). There was a significantly higher mean value of AST in the HIV mono-infected than the result obtained from the control subjects with p<0.01. There was a significantly higher mean plasma value of ALT in HIV patients co-infected with hepatitis B or C virus compared with the HIV mono-infected patients with p<0.01. None of the patients was found to have triple infection. Finally there was no significant difference in the degree of severity of hepatitis B or C or liver disorder in the immunosuppressed HIV patients co-infected with HBV compared with the HIV patients co-infected with HCV considering the alterations in the plasma level of the biochemical parameters.