The factor structure of smoking expectancies was examined in daily smokers and never smokers. Participants completed the Smoking Consequences Questionnaire-Spanish (SCQ-Spanish; [Cepeda-Benito, A., & Reig-Ferrer, A. (2000). Smoking consequences questionnaire-Spanish. Psychology of Addictive Behaviors, 14, 219-230.]). Using confirmatory factor analysis (CFA), the eight-factor structure of the SCQ-Spanish was replicated in smokers only. Except for beliefs about negative-health outcome expectancies, daily smoking rate was strongly associated with all types of smoking outcome expectancies. In comparison to men, women smokers reported greater weight control and negative-affect reduction consequences from smoking. An exploratory factor analysis (EFA) suggested a four-factor structure for the scores of never smokers. The findings represent not only the first cross-validation of the SCQ-Spanish but they were also congruent with the notion that first-hand smoking experience is not necessary for the development of multifaceted smoking expectancies. Nonetheless, the finding of a more complex factors structure in smokers than in never smokers is in line with the hypothesis that drug-use expectancies become more complex with drug-use experience.