The Human Immunodeficiency Virus is one of the commonest causes of renal disease in Sub – Saharan Africa considering the high burden of the virus in this environment. Abnormal Excretion of albumin is an early indication of an evolving renal parenchymal disease. Its early detection in the urine is desirable towards reducing the progress of such a disease. Use of the Micral Strip as a screening tool for microalbuminuria makes such early detection possible. A hospital - based, cross – sectional comparative study was carried out to determine the prevalence of spot microalbuminuria among HIV infected children and assess its relationship with immune status, clinical staging of HIV disease and kidney function using the estimated Glomerular Filtration Rate. Comparisons were made with findings in HIV negative children.