Purpose: to analyze whether there is a correlation between smoking and hearing disorder among patients in ENT polyclinic PKU Muhammadiyah hospital. Method: this research is an analytical descriptive research that uses cross sectional approach. The target of this research is patients in ENT polyclinic PKU Muhammadiyah hospital who meet inclusion (N = 38). Smoking behavior that is studied is the frequency of threshold of hearing from the result of audiometric examination. Variable measurement is used to know the smoking status. Result: There are 38 research subjects and they are divided into two smoking status: light and heavy. There is no statistically significant correlation between smoking status and the threshold of hearing among patients in PKU Muhammadiyah hospital (p>0,05), with the P value varied in each frequency. Conclusion: There is no correlation between smoking status and the threshold of hearing among patients in PKU Muhammadiyah hospital. It is because there are many other factors beside smoking that could decrease the threshold of hearing, such as age and medical chart of comorbidity.