This study was performed to investigate nutritional intake, the dietary behaviors and plasma lipid profile between smokers and non-smokers of college male students in the Gyeonggi Area. Dietary behaviors and attitude toward smoking were investigated by questionnaires. The result obtained were as follows: There was no significant difference in anthropometric measurements between smokers and nonsmokers. There was no significant difference in dietary behaviors. However, smokers tended to eat more snacks and desserts than nonsmokers. In plasma lipid levels, smokers had higher levels of plasma triglyceride, LDL-cholesterol, VLDL-cholesterol and total cholesterol than that of non-smokers(p<0.05). HDL-cholesterol level of smokers was a lower than that of non-smokers although the difference was not significant. AI(Atherogenic Index), Total /HDL cholesterol ratio and LDL/HDL cholesterol ratio of smokers were significantly higher than that of non-smokers(p<0.01). BMI and SBP showed positive correlation with triglyceride(p<0.01) and VLDL-cholesterol(p<0.01). DBP showed positive correlation with triglyceride(p<0.001) and VLDL-cholesterol(p<0.01).