Abstract: Since it has been proven that high levels of LDL-Cholesterol predispose individuals to the risk of coronary heart disease, and that cigarette smoke contains toxicants that can disrupt normal metabolic processes, the present work was carried out to assess the lipid levels of smokers in Calabar, Nigeria. Total Cholesterol and triglyceride estimations were carried out using the enzymatic end point kit method. HDL-Cholesterol was estimated by precipitation of non-HDL lipoproteins, and estimations done, using the supernatant. Both LDL and VLDL were estimated by Calculation. Fifty (50) smokers and twenty (20) non-smokers were recruited for the study. The findings showed that the difference in mean total cholesterol level between smokers (5.26±0.93mmol/L) and non smokers (4.06±0.38mmol/L) was statistically significant (p< 0.05). The mean HDL–Cholesterol level of Smokers was (1.45±0.54mmol/L) and that for non-smokers (1.15±0.03 mmol/L). There was no statistically significant difference in the levels of LDL-Cholesterol between the Smokers (3.27±0.42mmol/L) and non smokers (2.37±0.15mmol/L) (p < 0.05]. The VLDL-Cholesterol and total triglyceride values were (0.57±0.07mmol/L) and (1.22±0.27mmol/l) respectively for smokers and (0.57±0.02mmol/L) and (1.25±0.09 mmol/L) respectively for non-smokers. Among the smokers, the VLDL-Cholesterol + LDL-Cholesterol Value of (3.84±0.49mmol/L) was found to be statistically significant when compared with the (2.94±0.17mmol/L) value obtained for the non-smokers (P< 0.05). These findings indicate that the risk of coronary heart disease may exist in smokers even when HDL-cholesterol levels are within the normal range and as such public enlightenment programmes should be stepped up to create awareness on the dangers of cigarette smoking.