Amongst all carrier utilized for target oriented drug delivery, vesicular drug delivery system in the form of liposome is most extensively investigated. Liposomes are gaining popularity because of their inert biological nature, freedom from antigenic, pyrogenic or allergic reactions and similarity of primary components of liposomes with natural membrane. Human Immunodeficiency Virus (HIV) is a retrovirus that causes irreversible destruction of immune system, leading to occurrence of opportunistic infection and malignancy. During last decade, even though attempts were being made to eradicate HIV, it was found that eradication of HIV is highly unlikely; an effective antiretroviral therapy is required on long term basis to maintain viral suppression and reduce disease progression. The uses of liposomes as a drug carrier are particularly relevant to control the progression of HIV disease. Since they are naturally taken up by reticuloendothelial cells, liposomes based therapy should concentrate the antiretroviral agents within cells susceptible to HIV infections and at the same time reduce the quantity of drug at the sites where it might be potentially toxic.