The present study comprises of 100 men and women. 52 males and 48 females within the age group from 40 years to 80 years were selected. Patients attending ENT OPD above 40 years without any comorbidity and having clinical features of age related hearing loss such as difficulties in hearing conversations, tinnitus, hearing loss, were selected. Patients with ear discharge, ototoxicity, ear surgery, cardiovascular disease, exposure to noise were excluded. Smoking status at the time of the baseline hearing examination was determined by self-report. Subjects who were smoking at the time of the examination were regarded as current smokers, Subjects who had smoked previously but had ceased at the time of examination were regarded as past smokers, and Subjects who had never smoked were regarded as non-smokers. The present study is undertaken with the aim to assess any association between smoking and age related hearing loss, to know whether the hearing impairment is more prevalent in smokers or non-smokers, to know in which age group the percentage of hearing impairment is more prevalent, and to know which ear is more affected in smokers and non-smokers group. Hearing tests were performed in a sealed, soundproof room. The examination included an otoscopic evaluation, pure-tone air-conduction and boneconduction audiometry. Average threshold of hearing was taken and greater than 25 dB was used as an indicator of hearing loss. In the present study, the results are consistent with early clinical studies reporting that smoking is significantly associated with hearing loss. Modification of life style factors (smoking cessation) can retard the age related changes in hearing sensitivity. The Health education through various types of electronic media, seminars, and cinemas about smoking cessation should be undertaken.