The syndemic interaction between the Human Immuno Deficiency Virus (HIV) and opportunistic infections can have far reaching consequences on a person’s health. HIV associated dermatophytic infections result in extensive skin lesions which can be difficult to treatdue to poor response to conventional antifungal therapy. HIV- associated tuberculosis especially also contributed substantially to the burden of tuberculosis-associated morbidity and mortality. The Aim of this research was to study the co-infection of mycobacterium tuberculosis and dermatophytosis in a HIV positive population visiting the HIV clinics in some hospitals around Anyigba, Kogi State, Nigeria. Skin scrap samples were collected from nine hundred and seventy six (976) HIV positive persons within six (6) months for analysis. Out of these, 56 patients had dermatophytes infection, the skin leisons and skin scrap samples were further analyzed to identify the dermatophytes. Descriptive analysis, Student T tests and one way ANOVA were carried out to understand the various relationships. Most patient presented to the clinic with cough, fever, weight loss and multiple symptoms, and with CD4 values less than 200cells /ul and substantially between 200-349 cells/µl and 350-499cells/µl. The Predominant age of patients with HIV co-infected with tuberculosis and dermatophytosis was between 25-34 years and 35-44 years respectively. Dermatophytes were mostly found in patients with CD4 values which were equal or lower than 200 cells/µl irrespective of their age group. The predominant dermatophyte was Trichophyton species with Trichophyton tonsurans being the commonest species isolated followed by Trichophyton rubrum, Trichophyton mentagrophytes and Trichophyton gallinae. The finding of this study revealed that the prevalence of HIV infection led to higher progression rate of 10% active tuberculosis. It also revealed that Trichophyton species were the predominant dermatophytes in the environment with Trichophyton tonsurans being the most common isolate. Most patients visiting the hospital were already in the stage II and III of HIV infection in this area and the most common opportunistic infection is Tuberculosis.