Several studies have shown that smoking lowers high density lipoprotein levels, resulting in an increased risk of coronary heart disease (CHD). Mortality from coronary heart disease is substantially higher in cigarette smokers thaq in nonsmokers. In this study, serum lipid profile was studied prospectively in healthy adults and in A group of patients with acute or old myocardial infarction. Serum lipid levels were measured enzymatically. Serum HDL cholesterol levels of smoking group was found lower than nonsmoking group with statistical significance (p=0.007). Key words: Serum lipids, smoking, myocard infarction.