: Smoking in many forms is the main risks factor of atherosclerotic process and coronay heart diseases. Cigarette smoking results in increases of total cholesterol, triglyserida, LDL-C, and VLDL-C, and a decrease of HDL-C blood levels. The aim of this study was to compare the LDL-C levels of smokers with non-smokers males. This was an observational study with a cross sectional design. This study was done in the Faculty of Medicine, University of Sam Ratulangi Manado from November to Desember 2012, by using a purposive sampling technique. There were 60 smoker students and non-smoker students of semester 7 Faculty of Medicine, University of Sam Ratulangi, Manado who fulfilled the inclulsion criteria. Data were taken from questionnaires and examinations of LDL-C levels. LDL-C levels were analyzed by using the SPSS version 20. The results showed that the analysis of the comparison of LDL-C levels of the smoker students' with of the non-smokers'students had a P-value 0.911. Conclusion: There was no significant difference of the LDL-C levels between smokers and non-smokers