OBJECTIVES: To evaluate the concordance between the triglyceride glucose (TyG) index and the homeostatic model assessment of insulin resistance (HOMA-IR) in assessing insulin resistance (IR) in people living with HIV (PLWH). Additionally, we aimed to estimate a cut-off value for the TyG index in PLWH. METHODS: This retrospective, observational study included medical records of patients diagnosed with HIV at Sakarya Training and Research Hospital from January 2019 to January 2024. Based on their HOMA-IR levels, PLWH patients were divided into 2 groups: Group A (patients without IR) and Group B (patients with IR). RESULTS: In this study, insulin resistance was investigated in 147 people living with HIV (PLWH) between the ages of 18-68. Our results showed a significant positive linear relationship between HOMA-IR and the TyG index (r=0.628, CONCLUSION: Our study identified correlation between the TyG index and HOMA IR index in PLWH. The TyG index may serve as an effective alternative to HOMA-IR for evaluating insulin resistance in PLWH.".