Retroviruses have evolved various strategies to evade host immune responses, and several viral proteins contribute to these mechanisms. The accessory proteins, such as Vif, Vpu, Vpr, and Nef, play crucial roles in counteracting host antiviral factors and modulating immune responses. For example, Vif counters the host's APOBEC3 proteins that inhibit viral replication, while Nef enhances viral replication and infectivity by downregulating host cell surface receptors. The interaction between retroviral proteins and host factors can also influence the pathogenesis of retroviral infections. Human Immunodeficiency Virus (HIV), a well-known retrovirus, utilizes its envelope protein to interact with the CD4 receptor and coreceptors on immune cells, leading to the depletion of CD4-positive T cells and progression to Acquired Immunodeficiency Syndrome (AIDS). Understanding the functions of retroviral proteins is crucial for developing antiretroviral therapies and vaccines. Targeting specific viral proteins involved in replication, entry, and immune evasion provides potential avenues for inhibiting retroviral infections and managing associated diseases. Ongoing research continues to unravel the intricate interactions between retroviral proteins and host factors, contributing to our understanding of retroviral pathogenesis and informing the development of novel therapeutic interventions.