Taraba State has the second highest prevalence HIV infection in Nigeria, of 10.5% (NACA, 2015). Increased HIV viral load indicates increase in infectivity and weaker immune system by decrease in CD4 counts. Antiretroviral therapy (ART) helps to reduce the risk of transmission and infectivity of the virus and also helps to improve the health and life expectancy of the patient. This study evaluated the baseline viral load and CD4 values of newly enrolled HIV positive patients; also at three and six months for both those that commenced ART (ARV challenged patients) and those who did not commence ART(ARV naïve patients