Tuberculosis (TB), one of the threatening diseases and is still is one of the major causes of death in country, since millions of people die each year from this sickness. TB occurred in any part of body such as bone, the central nervous system, and many other organ systems. It is primarily a pulmonary disease that started by the deposition of Mycobacterium tuberculosis (M. tuberculosis), as aerosol particles, onto lung alveolar surfaces. The progression of the disease has several outcomes, depending largely on the response by the host immune system. The efficiency of this response is affected by intrinsic factors (genetics) as well as extrinsic factors such as nutritional and physiological state of the host. Studies showed that how vitamin D deficiency may directly linked to impairment in the regulation of immune system and significance of its immunomodulatory actions and its control on TB. Increased risk of TB has been linked to low level of vitamin D in human body. Many observations suggested that vitamin D can act as an immunomodulator which modulates function and by means of various cellular and molecular mechanisms, it regulates human immune system. The general aim of this article will be to provide a viewpoint on the potential benefits of vitamin D and its role in prevention and treatment of TB.