Background: Human immunodeficiency virus (HIV) infection and its treatment are associated with lipid abnormalities. Data on lipid profile of treatmentânaïve HIVâinfected patients in Nigeria are limited, and available studies did not exclude the role of major hostârelated risk factors for dyslipidemia. Aim: We assessed the lipid profile of normotensive, nonâdiabetic, and nonâobese treatmentânaïve HIVâinfected patients to identify their abnormalities in comparison with ageâ and sexâmatched HIVânegative control. Subjects and Methods: One hundred and six normotensive, nonâdiabetic, and nonâobese HIV positive patients and 98 ageâand sexâmatched HIVânegative controls had lipid profile estimation in the fasting state. The CD4+ cell count of the HIVâinfected patients was also quantified. Results: The median (IQR) triglyceride was significantly higher in HIVâpositive patients than in the controls [1.75 (1.30â2.40) mmol/L vs. 1.55 (1.30â1.90) mmol/L, P = 0.01]. HIVâpositive patients also had significantly lower mean total cholesterol, TC [4.18 (1.04) mmol/L vs. 4.64 (1.01) mmol/L, P = 0.001] and HDLâC [1.17 (0.35) mmol/L vs. 1.29 (0.43) mmol/L, P = 0.03]. The mean LDLâC [2.20 (0.87) mmol/L vs. 2.19 (0.75) mmol/L, P = 0.97] and TC/HDLâC ratio [3.95 (1.42) vs. 3.84 (1.14) mmol/L, P = 0.52] were similar between the HIVâpositive patients and controls. The HIVâinfected patients had a significantly higher proportion of subjects with low HDLâC [36.8% (39/106) vs. 23.5% (23/98), P = 0.04] and hypertriglyceridemia [31.1% (33/106) vs. 11.2% (11/98), P = 0.001] while the controls had significantly higher proportion of subjects with hypercholesterolemia [22.4% (22/98) vs. 10.4% (11/106), P = 0.02]. Lower HDLâC was associated with CD4+ cell count < 200 cells/μL (P = 0.02). Conclusion: Lipid abnormalities are common in treatmentânaïve HIVâinfected patients even in the absence of major hostârelated risk factors for dyslipidemia. HIVâinfected patients should, therefore, be routinely screened for lipid disorders before commencement of antiâretroviral therapy.