In this study first-line antiretroviral treatment failure was found to be significantly associated with stage III and IV baseline WHO clinical stage of HIV, low baseline Body Mass Index (<18.5 kg/m2), baseline CD4 count <100cells/mm3, having history of TB co-infection, having history of lost to follow up, poor adherence to antiretroviral drugs and initiation of ART after two years of diagnosis with HIV positive. This evidence concerns the gene CD4 and tuberculosis.