Immune restoration syndrome characterizes new clinical manifestations in previously severely immunosuppressed patients infected with human immunodeficiency virus (HIV) who respond to highly active antiretroviral therapy (HAART). It has been suggested that this syndrome is provoked by an exaggerated immune response to presumed subclinical or residual infections by pathogens at the time when CD4 T cells are increasing rapidly.1 Immune restoration syndrome has mainly been reported with mycobacteria, cytomegalovirus infections, and viral hepatitis.1 We report the case of a patient with acquired immunodeficiency syndrome (AIDS) who had disseminated cutaneous lesions due to Mycobacterium avium complex after immune recovery following HAART.