Introduction: Smoking affects cardiovascularsystem by several mechanisms.Nicotine increases cardiac output byincreasing both heart rate and myocardialcontractility.The present study was planned to compare and assess resting heart rate in smokers as compared to non smokers. Aim and objectives: Our aim was to assess and compare resting heart rate in smokers and nonsmokers. Our objectives were to study the effects of smoking on resting heart rate. Material and methods:200 male subjects in the age group 25 to 40 years comprising of 100 smokers and 100 nonsmokers as control group were considered for present study .Participant subjects were from staff members, residents and patients from routine OPD. Immediately after waking up and before subject get out of bed asked him to count his own Pulse rate by palpating radial artey for full one minute.( As per ACSM ) Observation and Result: Data was tabulated and analyzed. Standard error of difference between two means was taken. Z test was appliedand by using the test P Value was found __ampersandsignlt; 0.05 (significant) Conclusion: Resting heart rate is a simple measurement with prognostic implications. High resting heart rate was noted in smokers as compared to nonsmokers.