Before people start posting Wikipedia links, most scientists accept that it came from primates (unknown method of transmission) and a mutation of SIV. Some will say the government, some say experimentation. I'm sure there are other theories out there but the first one is the most widely accepted origin.

The HIV virus leads to AIDS so I guess the way you asked the question I could answer it that AIDS comes from HIV!

What did you do CC, see the conspiracy thread about AIDS and start this one LOL?