Abstract : The relationship between smoking and lung damage is part of the inflammatory process, increased oxidative stress, and protease. Many of these processes are modulated by Vitamin D. Current data shows that Vitamin D deficiency is associated with respiratory disorders. This study aims to compare the Vitamin D values of male smokers and nonsmokers in Indonesia and their exhaled (Carbon Monoxide) CO values. A cross-sectional study was conducted on healthy male subjects at X office Jakarta in August 2017. A sample of 60 people consisting of 30 smokers and 30 nonsmokers was selected via consecutive sampling. Interviews were conducted to fill in the baseline data questionnaire, Fagerstrom questionnaire, sun exposure score, and nutritional intake. Exhaled CO measurement was done using a portable CO measuring device, and Vitamin D level was examined from blood drawn. This study found that most participants (90%) had Vitamin D deficiency. The mean value of Vitamin D of the smoker group was lower than the nonsmoker group (15.21 ± 3.15 ng/ml vs. 16.9 ± 2.9 ng/ml, p = 0.029). The Mean exhaled CO level was higher in smokers than nonsmokers (17.3 ± 12.54 ppm vs. 5.4 ± 2.51 ppm, p = 0.000). Most participants had Vitamin D deficiency. The value of Vitamin D in smokers was lower than that of nonsmokers. Exhaled CO level of smokers was higher than nonsmokers.