Background: Cigarette smoking has extensive effects on respiratory function. Pulmonary function testing is a routine procedure for the assessment and monitoring of respiratory diseases. Aims & Objectives:To compare the pulmonary function among smokers and non-smokers. Materials and Methods: 100 subjects, 50 smokers and 50 non-smokers were included in a retrospective study conducted at Municipal corporation hospital by convenience sampling. Pulmonary function test procedure was explained to the subjects. Approximately 5 to 6 times manoeuvres were performed, and out of that, the best reading was taken, for FEV1, FVC and FEV1/ FVC ratio. Results: In the present study, there was a statistically significant difference in the FEV1 value (p = 0.038) between smokers and nonsmokers. While the difference in FVC (p = 0.119) and FEV1/ FVC ratio (p = 0.217) were not found to be statistically significant in both the groups.Conclusion: The present study shows that the mean FEV1 was significantly lower in smokers. Smoking has a deleterious effect on the health, mainly on pulmonary functions. Hence, the risk of respiratory mortality or morbidity is high with smoking.