Summary: It has been emphasized that cigarette smoking is not always synonymous with nicotine administration but the toxic effect of cigarette has often been associated with the nicotine content in cigarette. Epidemiologic studies have clearly indicated that cigarette smoking have many deleterious effects on visceral tissues in women. However it is not certain whether this effect is produced entirely by nicotine as cigarettes contain other toxic substances. Using an animal model the direct effect of nicotine administration on viscera tissues in female albino rats was investigated. Twenty-four female rats with regular oestrous cycle in the same phase of the cycle were divided into two equal groups with each group receiving 0.5mg/kg nicotine and 0.9% normal saline S.C. daily respectively. Six rats from each group were killed by cervical dissociation after 30 and 60 days treatment. The ovary, uterus, brain, kidney, heart, adrenal, pituitary and the liver were removed weighed and histological study carried out. Weights of the ovary, kidney, pituitary and uterus were significantly reduced (P< 0.05) following nicotine treatment while weights of the heart and liver increased with 60days treatment with the appearance of cartilaginous cells in the heart and deposition of adipose around the portal vein in the liver. Necrosis, congestion, fibrosis, follicular and endometrial degeneration were observed in the brain, pituitary, kidney, ovary and uterus respectively. No significant difference between the weekly growth rates in nicotine treated (5.13 ± .29) and control (5.25 ± 0.18) animals. Nicotine has deleterious effects on some vital visceral organs with observations similar to those reported in women smokers.