The purpose of this study was to compare the nutrient intake, dietary habits and serum lipid profiles of smoking male college students to those of non-smoking subjects. The subjects were composed of two group: 111 smokers and 120 non-smokers was used along with a questionnaire. Anthropometric measure, dietary intakes using 24-hours recall method were compared. The average ages of smokers and non-smokers were 21.6 and 21.1 years old, respectively. The height, weight and BMI of smokers and non-smokers were no significant difference. The average numbers of smoked cigarettes were 15.9/d and the average packyear was 4.9 in the smokers. About 92.8% of the smokers drank alcoholic beverages, while 72.5% of the non-smokers did. The smokers tended to eat less breakfast meal, but drink coffee more often compared to the non-smokers. The mean daily energy and food intake were 2,135.8 kcal and 1,169.5 g in the smokers and 2,034.3 kcal and 1,229.4 g in the non-smokers. The smokers consumed significantly higher intake of fat. The serum triglyceride level of the smokers was significantly higher than that of the non-smokers. In conclusion, the smokers of this study showed a more undesirable dietary intake in the light of their high Int an alcoholic beverages, and coffee. Therefore, it could be suggested that more systematic research be conducted with respect to serum triglyceride and smoking and that increased nutrition education and guidelines for smokers are required.