The infection with HIV/AIDS came as a deadly viral infection, which has claimed many lives and as well traumatized the psyche of all those infected with the virus. Thanks to the innovation and production of some antiretroviral therapy (ART) for the proper management of the condition in patients. These ART has been observed to cause various side effects on the HIV/AIDS patients, side effects like hypertriglycerides and hepatotoxicity. This research was carried out in University of Abuja Teaching Hospital, FCT Abuja to study the state of lipids and some liver enzymes in HIV/AIDS patients who are on (ART). Abnormal liver enzymes and lipid were obtained or observed in the study, which corroborate or in tandem with other researchers who carried out similar investigation. We concluded that ART should be used with great cushion in the management of HIV/AIDS patients.