The purpose of this study is to observe the relationship between smoking and control factors to blood pressure, such as sodium and potassium levels of dietary intake and serum in 67 rural university male students(smoker: 35 persons, non smoker: 32 persons). 3-day dietary record and blood sampling were conducted for measurements of the levels of dietary intake and serum. The results were as follows: 1) There are no significance between smokers and non-smokers in height, weight, and BMI. 2) Mean systolic and diastolic blood pressure of smokers and non-smokers were $131.33pm93.75mmHg, ;119.37pm80.62mmHg, $ respectively. Blood pressure of smoker was higher than that of non-smokers(p＜0.05). 3) There was no significant difference between smoker and non smoker in dietary potassium intake but dietary sodium intake and Na/K ratio of smoker were higher than those of non-smokers(p＜0.05, p＜0.05). And significant correlation was found between dietary sodium intake and blood pressure of smokers(p＜0.05). 4) Smokers of optimum gustation of salt(0.52%) was higher than that of non-smokers(0.49%). Even though blood pressure of smokers was not critical level, if they smoke continuosely until middle age, their blood pressure will be increased by smoking. The results of this study suggest that no smoking education program for smokers including the information about desirable food habits for prevention of hypertension should be developed.