Purpose To evaluate the effect of smoking on ganglion cell complex and inner plexiform layer (GC-IPL) thickness measured by spectral domain optical coherence tomography (OCT). Methods The right eyes of 36 smoking (study group) and 36 never-smoking (control group) healthy subjects were included in this study. After full ophthalmologic examination, axial length measurement (AL), ganglion cell complex-inner plexiform layer (GC-IPL) thickness, retinal nerve fiber layer (RNFL) thickness, and central macular thickness (CMT) values were measured by OCT. Statistical analysis was performed to compare GC-IPL, RNFL thicknesses, and CMT values between groups. Results The mean age mean ± standard deviation (SD) of 36 subjects in the study group was 26.2 ± 6.0 years, and the mean age of 36 subjects in control group was 25.7 ± 4.1 years. The mean ALs of the study group and the control group were 22.46 ± 0.88 and 22.36 ± 1.09 mm, respectively ( p  = 0.68). Mean GC-IPL thickness was 82.8 ± 3 µm in the study group and 84.3 ± 3 µm in the control group ( p  = 0.08). The mean RNFL values of study and control groups were 95. 8 ± 7.9 and 97. 3 ± 7.8 µm, respectively ( p  = 0.39). The mean CMT values of study and control groups were 248.3 ± 17.96 and 249.5 ± 17.18 µm, respectively ( p  = 0.78). Conclusion Smoking does not seem to have any effect on GC-IPL thickness, mean RNFL and CMT values. Further studies in larger groups are needed to reveal the effect of smoking on these parameters.