OBJECTIVES: Develop an economic evaluation of regimes Tenofovir/Emtricitabina (Truvada®)+EFV versus TDF+FTC+LPV/r, ABC+3TC+EFV, ABC+3TC+LPV/r, ZDV+3TC+EFV in naïve patients infected with HIV through a cost-effectiveness study from the public health system Mexican perspective. METHODS: We developed an economic Markov model to compare information on the effectiveness, utility and costs of the use of Tenofovir/Emtricitabina (Truvada®)+EFV versus TDF+FTC+LPV/r, ABC+3TC+EFV, ABC+3TC+LPV/r, ZDV+3TC+EFV over a 2 year period with six-month cicles. Efficacy was measured by the percentage of individuals with plasma HIV RNA < 50 copies/mL and Qalys, based on a systematic review and meta-analysis of clinical trial of regimens in treatment-naïve  populations. Model follows the recommendations of antiretroviral persons handling Guide with HIV in Mexico (2010 SSA). The direct costs,  treatment of adverse events, cost of failure of the treatment and costs of medical attention of HIV were estimated and were obtained from the mexican public health institutions. All costs were calculated in 2011 mexican pesos (MXP). Incremental cost effectiveness ratios were expressed as cost per 1% of individuals with plama HIV RNA<50 copies/ML and Qalys. Costs and outcomes were discounted at 5%. Probabilistic sensitivity analyses via Monte Carlo simulations and a budget impact analysis (BIA) were perfomed. RESULTS: Tenofovir/Emtricitabina (Truvada®)+EFV was most effective than others comparators with a probability of 0.562 HIV RNA <50 copies/mL and 1.614 Qalys. Tenofovir/Emtricitabina (Truvada®)+EFV resulted as the  alternative with less average total cost per patients ($91,439.77). Tenofovir/Emtricitabina (Truvada®)+EFV  is a dominant option and cost saving compared to the alternatives. Deterministic probabilistic sensitivity analysis showed that the findings are robust. The analysis of BIA show that public health system mexican could save about $140,480,959 if they use Tenofovir/Emtricitabina (Truvada®)+EFV rather than other options in these patients. CONCLUSIONS: Tenofovir/Emtricitabina (Truvada®)+EFV is an efficient and cost-saving drug on 96 weeks for the treatment of adult naïve patients with HIV infection in Mexico.