Children living with the Human Immunodeficiency Virus (HIV) often have pansystemic manifestation of the infection with the haematological system being one of the most affected. Haematological manifestations of HIV infection in children include cytopaenia which has been reported to adversely affect prognosis. This study therefore sets out to compare the haematological profile of HIV infected children receiving treatment at the OAUTHC, Ile-Ife with that of their apparently healthy age and sexmatched non-HIV infected children, and to determine the relationship between the haematological profiles of HIV infected children with their World Health Organisation (WHO) HIV clinical staging and viral load. Over a ten-month period (February to November, 2018), 155 children (aged 6 weeks to 18 years) with HIV infection on Highly Active Anti-Retroviral Therapy (HAART) at the HIV Paediatric Clinics of the OAUTHC, Ile-Ife were consecutively recruited into a comparative, cross sectional study. Apparently healthy age and sex-matched, controls were recruited as comparative group. Using a Case Record Form (CRF), sociodemographic data, details of HAART regimen and features of the retroviral disease, anthropometric parameters and retroviral status of parents were obtained. All the study participants had their full blood count, total white cell and differential counts analysed using automated haemoanalyser (ABX Micro ES 60R Siemens, Vienna, Austria). The children with HIV infection also had viral load estimation done using the COBASRAmpliprep and the COBASRTaqmanR49 analyser (Roche Diagnostic System, Germany). Data obtained were analysed statistically.