Pulmonary tuberculosis (TB) is a common deadly infectious disease caused by Mycobacteria mainly Mycobacterium tuberculosis. The human immunodeficiency virus (HIV) depletes the T-helper cells, reduces the patients immunity and subsequently exposes the patients to opportunistic infection like Tuberculosis. A total of 284 (152 males and 132 females) patients were randomly selected from the Infectious Disease Hospital, Calabar, Nigeria and examined for the prevalence of tuberculosis (TB) in association with Human Immunodeficiency Virus (HIV) from June 2008 to December 2008 using Zeihl Neelson (ZN) acid fast bacilli method. The total percentage prevalence of TB reported was 114 (40.14%) and HIV only was 137 (48.24%) while a total of 77 (27.11%) prevalence was reported for both TB and HIV occurring concurrently. Prevalence was higher in 20 – 39 years age range than other age groups. Inspite of the concerted efforts in the control of HIV and TB by Government and Non-Governmental Agencies, the present study indicated that these infections are still very prevalent in Nigeria. However, since HIV predisposes victims to other infections like TB, it is pertinent that more efforts should be intensified in the control of HIV in Nigeria.