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Human immunodeficiency virus (HIV) is a virus that attacks immune system, namely CD4 T cells. T cells play an important role in the regulation of the immune system both against pathogens such as viruses, bacteria, and parasites. HIV sufferers will show a decrease in endurance characterized by a decrease in T cell function due to T cell death. This results in tuberculosis easily occurring in people with HIV. Interleukin 10 (IL-10) is one of the anti-inflammatory cytokines that can affect the immune system. IL-10 can increase T cell proliferation, activation of B cells and induction of specific genes in the process of phagycosis. The purpose of this study was to determine the association of CD4 T-cell and IL-10 deaths in HIV-infected patients with secondary co-infection with pulmonary tuberculosis. This study was an observational analytic study with a cross-sectional method from October 2018 to January 2019 at UPIPI Hospital Dr. Soetomo Surabaya. The research subjects were 34 patients who were selected based on the GenExpert results and those who had at least 6 months of antiretroviral therapy. Examination of cell death was carried out by flowcytometry and IL-10 method using the ELISA method. Analysis of the correlation of cell death and IL-10 using Spearman. Test the normality of data using Shapiro-Wilk. The average number of cell deaths (%) and IL-10 (pg / ml) levels in the study subjects was 92.97 ± 23.63 and 3.20 ± 1.09 with the correlation test analysis being 0.200. The results of the analysis of cell death and IL-10 levels did not have a significant difference.