Introduction: Osteoporosis is the most frequently seen metabolic bone disease. Smoking has long been defined as a changeable risk factor in life style for both bone loss and fractures. This study is aimed to compare of the bone turnover markers between smoker and non-smoker male. Materials and methods: In this cross-sectional and descriptive study, 85 smoker males were allocated to the case group, while 85 non-smoker males were allocated to the control group. Osteocalcin (OC) and osteoprotogerin (OPG) analyzed among bone formation parameters, while RANKL (Receptor activator of nuclear factor kappa-B ligand) and CTX (C-terminal telopeptide) were studied among the bone destruction parameters alongside with TSH (Thyroid-Stimulating Hormone), Ca (Calcium), P (Phosphorus), PTH (Parathyroid Hormone), ALP(Alkaline Phosphatase), TT (Total Testosterone), and vitamin D parameters that affect bone mineral density. Results: It was found that the smoker group's CTX level (50.30±26.97 ng/ml) was statistically significant lower than that of the non-smoker group (65.10±42.41 ng/ml . (p=0.007) The average serum PTH level of the smoker and non-smoker groups were 23.75±9.88 pg/ml and 31.35±13.15 pg/ml respectively and the related average of the non-smoker group was statistically higher than that of the smoker group (p=0.000). It was found that the smoker group's vitamin D (16.75±8.73 ng/ml) was statistically significant lower than that of the non-smoker group (19.50±8.97 ng/ml) (p=0.044). Conclusions: The study supports the fact that one of the risk factors for osteoporosis is smoking and it negatively affects bone formation as well. It should be noted that osteoporosis is a significant health issue not only for older men but also for middle-aged male smokers and the necessary support for smoking cessation should be offered.