Background: Multidrug resistant tuberculosis and HIV have profound effects on the immune system, which may negatively affect viral replication and activate it, control how T cell activation is done. Dysregulation of the cytokine production required to combat HIV and MDR-TB could ultimately have a significant impact on the treatment's outcomes and in the progression of MDR-TB and HIV infection. Objective: is evaluation of plasma level of IL-10 and IL-12 in multidrug resistant tuberculosis (MDR-TB) co infected with HIV and compare with MDR-TB monoinfected patients. Methodology: Using a case-control design, sought to find plasma concentration of anti-inflammatory cytokine (IL-10) and pro-inflammatory (IL-12) cytokine in MDR-TB/HIV co-infected patients and MDR-TB monoinfected patients. This study determined the differences in the quantity of IL-10 and IL-12 cytokines in MDR-TB/HIV co-infected patients and MDR-TB monoinfected patients. IL-10 and IL-12 plasma levels were assessed in 130 participants (comprising MDRTB/ HIV co-infected treatment naïve patients, MDR-TB/HIV co-infected treatment experienced patients, MDR-TB monoinfected treatment naïve patients, MDR-TB experienced monoinfected treatment patients, DS-TB/HIV patients who have had co-infection treatment and control groups using ELISA. Results: MDR-TB/HIV co-infected individuals did not differ significantly from MDR-TB patients in any way, both individuals who have received treatment before and those who have not (P > 0.05) in IL-10 and IL-12 concentrations. MDR TB/HIV co-infected patients and MDR-TB-co-infected showed comparable concentration of IL-10 and IL-12 cytokine patterns. Antiretroviral therapy and anti-TB therapy, however, result in a non-significant reduction in concentrations of IL-10 and IL-12. These cytokines can serve as a signal for early MDR-TB and HIV co-infection detection. Conclusion: Comparing apparently healthy controls to MDR-TB/HIV co-infected treatment-naïve patients, MDR-TB monoinfected treatment-naïve patients, MDR-TB/HIV co-infected treatment-experienced patients and MDR-TB monoinfected treatment-experienced patients, apparently healthy controls had considerably increased amount of IL-10 and IL-12. MDR-TB/HIV co-infected patients and MDR-TB monoinfected patients display similar plasma cytokine pattern.