Tuberculosis is the commonest opportunistic infection in persons infected with human immunodeficiency virus (HIV). HIV is the most powerful risk factor for reactivation of latent tuberculosis infection to active disease. Emergence of drug resistant isolates of M. tuberculosis (Mtb) highlights the need for continuous monitoring of drug resistance to anti tuberculosis drugs. The aim of our study was to see the anti tubercular drug resistance profile of M.tb in HIV seropositive and seronegative patients. Material and methods- We enrolled 100 new pulmonary tuberculosis (PTB) patients. This study was carried out at Department of Microbiology MGIMS, Sevagram, Wardha Maharashtra from 2007-2009. For every patient staining and culture was done from sputum sample by conventional method. After the identification of isolates as M.tb drug sensitivity testing was done. HIV antibody status was identified in every patient by using rapid and ELISA test. Results were analyzed using SPSS software. Results: There were 8 patients who were HIV seropositive out of total 35 culture positive cases. No resistant patterns were detetected in case of HIV +ve patients with TB infection. Out of 27 HIV seronegative cases with TB infection, 4 cases showed mono-resistant to streptomycin. No multi drug resistant (MDR) strain was detected neither in HIV positive nor in HIV negative cases. Conclusion: HIV infection may not be associated with drug resistant tuberculosis. However due to high prevalence of HIV__ampersandsignndash;TB infection in the country, monitoring of drug resistance in M. tuberculoisis isolates needs prioritization to ensure success in national tuberculosis control programme.