Analytical analysis of the impact of smoking on the VEP response in smokers: an institutional based study Aim: to explore the effect of smoking on the VEP response among smokers. Materials and Methods: The present prospective case-control study was conducted in the Department of Physiology, ICARE Institute of Medical Science and Research & Dr. Bidhan Chandra Roy Hospital, Haldia, West Bengal, India. Age matched 100 male smokers and 100 male non smokers were recruited. Data was statistically analyzed. Results: The male subjects selected with mean age of 45.76 years. Visual evoked potential was affected in smokers with prolongation of latency and decrease in amplitude of P100 in both the eyes than non smokers, with is statistically highly significant. Conclusion: concluded that Visual Evoke Potential was affected in smokers with prolongation of latency and decrease in amplitude of P100 in both the eyes when compared to non smokers.