Objective: The human immunodeficiency virus (HIV) affects the immune system of human and can lead to Acquire Immunodeficiency Syndrome if not managed, this in turn affect the functionality of the body system especially the kidney. Highly Active Antiretroviral Therapy (HAART) is frequently prescribed as frontline drug in reducing viral load on a carrier. Creatinine and urea are makers for kidney function test. This study investigated the effects of HAART on the urea and creatinine of HIV positive individuals in Enugu, Nigeria. Methods: We recruited about seventy subjects’ age (18-50years) for this cross-sectional study. Twenty-five HIV positive individuals on HAART as test subjects while twenty HIV positive HAART naive subjects and twenty-five HIV negative individuals as controls. 5mls of blood were collected from each participant and used in the analysis of creatinine and urea using colorimetric methods. All data obtained were analysed using Statistical Package for Social Science (SPSS) version 25 computer software and results were expressed as mean ± Standard Deviation. Results: The result obtained shows a significant increase (p<0.05) in both creatinine and urea levels among HIV positive HAART Naive subjects to compare with HIV positive subjects on HAART and HIV negative individuals. When individuals with HIV positive on HAART were compared with HIV negative subjects, there exist no significant different (P> 0.05) in both creatinine and urea levels. Conclusion: This study concludes that HAART significantly increases kidney functionality on HIV positive individuals and ameliorate the effect of the virus on the nephrons of the kidney.