Background: Cigarette smoking is generally considered as associated with increased risk of a variety of medical disorders. Aims and objectives: The study was aimed to estimate the lipid profile in smokers and non smokers and to establish a relation between cigarette smoking and lipid profile. Material and Methods: Lipid profile was estimated in a total of hundred cases of smokers aged between 40-50 years who smoked for more than 5 years of duration and hundred individuals who are non smokers. Results: The mean ±S.D. of serum total cholesterol was 231.11±25.95 mg/dL, the mean ±S.D. of serum Triglyceride is 215.39±52.01mg/dL, the mean ±S.D. of serum LDL-cholesterol was 143.41±26.28mg/dL, the mean±S.D. of serum VLDL-cholesterol were higher in smokers as compared to the values in non smokers. The mean ±S.D. of serum of HDL-cholesterol levels in smokers was 36.71±4.36mg/dL which was lower compared to levels in control group. The TC/HDL and LDL/HDL ratios were significantly higher in smokers as compared to that of controls. Conclusion: To conclude smoking causes alteration in lipid profile. This study clearly shows a strong relationship between elevation of serum lipids and cigarette smoking.