Introduction: AIDS is characterized by a number of opportunistic infections which are responsible for high morbidity and mortality. The spectrum and distribution of opportunistic infection (OIs) in AIDS patients is due to viral cytopathology and are secondary to the failure of both cellular and humeral response with CD4 count of <200 mm3 leads to morbidity and mortality. Material and Methods: This is a descriptive and analytical study. Incidence of clinically and laboratory confirmed cases of opportunistic infections in HIV patients are recorded, during the one year period from June 2017- May 2018. Samples of these patients processed for CD4 counts, to assess the immune status. Results: 500 HIV seropositive patients with OI were studied. Out of these 308 (61.6%) patients had bacterial infections, of which TB (56%) was predominant infection with CD4 count <200mm3. 85 (17%) patients had viral infections, of which common was Herpes zoster 72 (14.4%). 65 (13%) patients had fungal infections of which common was oral candidiasis 46 (9.2%) with CD4 count <100 mm3. 42 (8.4%) patients had parasitic infections, of which common was chronic diarrhea 40 (8%) with CD4 count <100mm3. Commonly observed risk group was in heterosexual group (86.8%). Conclusion: Our study helps the programme manager to plan appropriate strategies for the investigation and treatment of common OIs as a part of management programme for HIV infected populations. It helps them for early diagnosis and manage the patients