This study evaluates the antiretroviral drug substitution practice for HIV/TB co-infection among patients in Nigeria, revealing a TB prevalence of 16.7% among 450 screened patients, with significant non-compliance to national treatment guidelines. Only 37.3% of patients were using the recommended efavirenz-based regimen, indicating a potential gap in understanding and coordination among healthcare providers. Urgent efforts are needed to improve TB control in HIV patients to enhance treatment outcomes.