To compare sputum cellularity between HIV-positive and -negative individuals with pulmonary tuberculosis. A cross-sectional study was conducted in patients with pulmonary tuberculosis. Sputum samples were collected and processed within two hours after collection. The absolute number of squamous cells of a total of 400 cells was counted, as well as the absolute number (× 106 cells/ml) and percentage of eosinophils, lymphocytes, macrophages and neutrophils and total cellularity and viability were determined. Comparisons of the means of each cell type were held in a significance level of 95% (p.