Tuberculosis (TB) continues to be a major cause of high morbidity and mortality in Kenya. Kenya is among the 22 countries contributing 80% of global TB burden. The country has improved from number 13th to 15th among the 22 countries. The Kenya TB treatment defaulter rate is 15% [1]. The study was to determine the factors associated to non-adherence to TB treatment at individual, health care provider, facility and community levels. A cross sectional descriptive survey study was conducted in Baringo County covering both urban and rural areas, Kenya. Data collection was done using developed self-administered questionnaire, interview schedules and checklist. Respondents were traced through TB patient defaulters registers and health workers. Convenience sampling was employed. Data was analyzed using SPSS version 20. The study found that non adherence to treatment was associated by several factors namely: patient-related, health worker-patient relationship, health care delivery patterns and socio-cultural factors. They were noted to be associated both at intensive (46%) and continuation (54%). treatment phases. Amongst the smoking patients 45% associated it with non-adherence, those with drinking habit 58% associated it with non-adherence. 53% of patients associated it with walking distance to access the services, 41% of defaulters associated symptoms relieve during treatment made them not to adherence to treatment, and 52% associated their forgetfulness or carelessness with non-adherence.