Ok, since you morons cannot seem to search the Internet, after I finished my dinner I took a little look myself:
"Bill Cosby stated his belief that AIDS was man-made on CNN, Thanksgiving 1991. Polls show two-thirds of African Americans believe AIDS to be man-made." URL:
http://www.netowne.com/conspiracy/konformist/manmadeaids.htm
Here was a reader that stated the same thing to Horowitz:
http://www.frontpagemag.com/inyourface/1998/iyf-camille7-98.htm
This page claims:
In the December 4, 1991 edition of The New York Post, comedian Bill Cosby said that AIDS was "started by human beings to get after certain people they don't like."
Also includes people saying stuff similiar like Spike Lee:
http://www.grandconspiracy.com/article-cd002.html
I went to the NYT site to research this, but their Archive search engine only goes back to 1996.
http://aidsbiowar.com/page2.htm
http://www.disinfo.com/pages/article/id1822/pg1/
Hey, here is an ENTIRE book on it, even quoting Cosby:
". Physicians like Elisabeth Kubler-Ross, Robert Strecker, Alan Cantwell Jr., and celebrities like Bill Cosby, Spike Lee and Steven Segal all believe AIDS is man-made."
http://www.christiananders.net/aidse.htm
Is this enough or do I have to waste more time on people who never actually read the news? Granted, some of these are not real sources, just talk, but I think there is a common consensus here, he stated it in the NYT and on CNN, and is quoted amongst many AIDS conspiracies...