Aim and objective:
To assess the prevalence, determinants and effects on treatment among persons living with HIV/AIDS at a Military Hospital in Makurdi, Benue State, Nigeria.

Methods:
Study was at a military Hospital, in Benue State. The centre cares for both military and civilian population, with over 98% being civilian clients. Analytical cross-sectional design was used. Patients ≥18 years on care for ≥12 months were studied excluding those with frank psychosis, poor record of CD4 count or viral load, chronic health condition known to interfere with CD4count. Patient’s folder records, Questionnaire and DAST-10 tool were tools used. Ethical clearance and written informed consent were obtained.

Results:
Majority of the patients were aged 31-60 years 61(8.3%) and females 441(63.0%). Prevalence of Tobacco use were 138(19.7%) for ever used and 66(9.4%) for use in past 3 months. Also 114(16.3%) used Tobacco and other substances; 90(12.9%) Alcohol, 73(10.4%) Kola nut, 8(1.1%) Cannabis and 5(0.7%) Cocaine with Tobacco. No statistical significant associations between ever used, use in past 3 months or degree of Tobacco use with Viral load CD4 count. Predictors of use includes; males sex (AOR 0.23; 95% CI 0.15-0.35) and earning <18,000 (AOR 2.23; 95% CI 1.05-4.70).

Conclusions:
Use of Tobacco was high as well as use with other substances. Tobacco use had no effect on CD4 count and viral load. Sex and Family income predicts use of substance. There is serious and urgent need for improved tobacco prevention and control interventions in the country especially among PLWHA.