In recent years combination therapy has been found to decrease the viral load and the AIDS-related death rate. Despite these results, there is an urgent need for new anti-retroviral drugs due to resistance development, cross-resistance within classes, toxicity, adverse drug-drug interactions and other limitations, which may lead to failure of long-term treatment by combination therapy [1]. A successful strategy in the development of antiretroviral drugs is the targeting of the virally-encoded reverse transcriptase (RT) enzyme [2,3]. Two classes of compounds, NRTIs and NNRTIs potently and selectively inhibit this enzyme and play a key role in the combination therapy for HIV infection. Thiazolidin derivatives proved to be highly effective inhibiting HIV-1 replication at the low concentration. In this research a systematic effort has been made through QSAR (Quantitative Structure–Activity Relationship) to construct some meaningful relationships between structural descriptors and biological activities.