Lymphocyte subset analysis revealed that low cell counts of B lymphocyte (108.0 vs. 38.4, p=0.025), T lymphocyte (644.7 vs. 215.8, p < 0.001), and CD4+ T lymphocyte (305.4 vs. 65.2, p < 0.001) and a low CD4/CD8 ratio (1.04 vs. 0.48, p < 0.001) were associated with death from PCP among nephrotic syndrome patients. Here, CD4 is linked to pneumocystosis.