• Antiretroviral effect at the 48th week [ Time Frame: Antiretroviral effect at the 48th week ]
  

• Changes in blood lipid levels over time. Change in the estimated cardiovascular risk using the Framingham algorithm. Change in quality of life . Cost-effectiveness of each treatment regimen. [ Time Frame: until week 144 ]
  

Drug: Atazanavir/Ritonavir
300mg Atazanavir/100mg Ritonavir/day
Drug: Emtricitabine/Tenofovir DF
1 Tablet/day
Drug: Nevirapine
400mg/day

Inclusion Criteria:

Inclusion Criteria:

1. Signed informed consent in accordance with GCP and local regulatory requireme nts prior to trial participation
2. HIV-1-infected males or females >= 18 years of age with positive serology (EL ISA) confirmed by Western blot
3. No previous antiretroviral treatment (of more than 7 days)
4. Males with CD4+ counts of < 400 cells/mm3 and females with CD4+ counts of < 2 50 cells/mm3
5. NVP- and ATZ/r susceptibility based on HIV-1 genotypic resistance report
6. Adequate renal function defined as a calculated creatinine clearance (CLCr) > = 50 ml/min according to the Cockcroft-Gault formula
7. Karnofsky score >= 70
8. Acceptable medical history, as assessed by the investigator

Exclusion Criteria:

Exclusion Criteria:

1. Active drug abuse or chronic alcoholism at the investigator's discretion
2. Hepatic cirrhosis stage Child-Pugh B or C

3. Female patients of child-bearing potential who:

   • have a positive serum pregnancy test at screening or during the study,
   • are breast feeding,
   • are planning to become pregnant,
   • are not willing to use a barrier method of contraception, or are not willing to use methods of contraception other than ethinyl estradiol containing oral co ntraceptives
4. Laboratory parameters > DAIDS grade 2 (triglycerides > DAIDS grade 3 total cholesterol no restrictions)
5. Active hepatitis B or C disease, defined as HBsAg-positive or HCV-RNA- positi ve with AST/ALT > 2.5x ULN (DAIDS grade 1)
6. Hypersensitivity to any ingredients of the test products
7. Have therapy with nephrotoxic drugs (e.g., aminoglycosides, amphotericin B, v ancomycin, cidofovir, foscarnet, cisplatin, pentamidine, tacrolimus, cyclosporin e) or potential competitors of renal excretion (e.g., cidofovir, acyclovir, vala cyclovir, ganciclovir, valganciclovir, probenecid, high-dose non-steroidal anti- inflammatory drugs (i.e., ibuprofen)) within 3 months prior to study screening o r are expected to receive these during the study
8. Patients who are receiving other concomitant treatments which are not permitt ed
9. Use of other investigational medications within 30 days before study entry or during the trial
10. Use of immunomodulatory drugs within 30 days before study entry or during th e trial (e.g., interferon, cyclosporin, hydroxyurea, interleukin 2, chronic trea tment with prednisone)
11. Patient with Progressive Multifocal Leukoencephalopathy (PML), Visceral Kapo si's Sarcoma (KS), and/or any lymphoma
12. Any AIDS defining illness that is unresolved, symptomatic or not stable on t reatment for at least 12 weeks at screening visit
13. Patients who are receiving systemic treatment for malignant disease