This report from Partners for Health Reformplus presents estimates of the total cost of providing comprehensive antiretroviral (ARV) treatment in the public sector in Nigeria. Drugs are not the only major cost of an ARV program, but they are the largest single component. Overall treatment costs, currently borne by the patient, are well beyond the resources of most Nigerians. The development of an effective ARV programme, therefore, must include support not only for ARV drugs but all aspects of patient cost.