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Background: Both HIV infection and antiretroviral therapy (ART) may be associated with metabolic complications including bone loss. To further inform guidance on screening and treatment of bone disease, we evaluated the impact of HIV and ART on vitamin D (VD) levels and bone mineral density (BMD) among HIV-infected and uninfected Nigerians., Methods: We carried out a cross-sectional study of HIV-infected participants and uninfected matched controls, who were recruited from a large clinical site in Jos, Nigeria. Calcaneal ultrasonography was used to assess BMD. VD levels were determined using electrochemiluminescence binding assay, with vitamin D deficiency (VDD) defined as <25 ng/ml., Results: There were 241 participants (61 ART-experienced, 60 ART-naïve, and 120 HIV-uninfected), and the mean age was 39±10 years; 66% were female. VDD was present in 70.5% (95% CI:64.3–76.2%) of all participants; occurring in 70.0% of ART-experienced, 73.0% of ART-naïve and 69.0% of HIV-uninfected controls (p = 0.84). Overall, the prevalence of low BMD was 21.1% (95% CI: 16.1–26.8%); being present in 24.5% of ART-experienced, 26.6% of ART-naïve and 16.6% of HIV-uninfected controls (p = 0.22). Only female sex (OR 6.82; 95% CI:1.93–24.0, p <0.001) was significantly associated with low BMD in the HIV group. No HIV-specific factor including ART use and type was associated with low BMD., Conclusion: VDD and low BMD are both prevalent among HIV-infected and uninfected individuals in Nigeria. HIV, ART use, and VDD were not associated with low BMD., Competing Interests: The Authors declare that no competing interest exists., (Copyright © 2023 by West African Journal of Medicine.)