Background and aim. In recent years, smoking has been shown to increase insulin resistance. However, other studies have failed to demonstrate this association after correcting for confounding factors such as age, gender, body mass index (BMI) or waist to hip ratio (WHR). This study was conducted to elucidate the relative contributions of smoking, obesity and body fat distribution on insulin resistance and other cardiovascular risk factors. Patients and methods. Cases and controls matched for age, gender and degree of obesity. Evaluations included anthropometrical and biochemical assessments with body mass index (BMI), waist to hip ratio (WHR), lipid profiles and insulin resistance determined by HOMA (Homeostasis Model Assessment). Results and conclusion. A total of 126 patients (52 smokers and 74 non-smokers) participated in the study. Of all the patients, 22 (17.5%) were lean, 49 (38.9%) overweight and 55 (43.7%) obese. Multivariate stepwise linear regression showed an association of WHR (beta = 0.414, p < 0.001), BMI (beta = 0.211, p = 0.012), the number of smoked cigarettes per day (beta = 0.200, p = 0.011) and serum triglycerides levels (beta = 0.241, p = 0.007) on insulin resistance (R = 0.628, F = 13.841, p < 0.001). An independent effect of smoking on triglycerides levels was also shown. Therefore, smoking, obesity and body fat distribution are independently associated with insulin resistance and lipid profile.