With the advent of highly active antiretroviral therapy (HAART), the prognosis for HIV-infected individuals with access has been transformed. HAART provides one of the most cost-effective treatments for any chronic disease. Immediate cost remains a legitimate factor when choosing HAART regimens, however, the cost of long-term side-effects and adherence issues must also be considered. The review examines the cost issues associated with HAART prescription and its influence on prescribing policies.