Forty-one urine samples of smokers and non-smokers from Ile-Ife, Nigeria were analyzed for normal cadmium and lead levels after acid digestion. Results of the preliminary study show that concentrations of cadmium obtained were generally low compared with lead. The mean urinary levels from non-smokers ranged from 0.05 - 0.02 to 0.16 - 0.01 wg ml-1 and from 0.02 - 0.03 to 0.88 - 0.04 wg ml-1 for cadmium and lead respectively, whilst, for smokers, urinary levels varied between 0.07 - 0.01 and 0.23 - 0.02 wg ml-1 and between 0.28 - 0.03 and 1.02 - 0.02 wg ml-1 were obtained for cadmium and lead, respectively. Cd levels in urine of smokers and non-smokers are higher than the recommended normal level of 0.0085 wg ml-1, while levels of Pb are above the 0.08-0.15 wg ml-1 exposure range. Results of spiking experiments with urine gave high percentage recoveries for both elements (Cd, 87.9 - 0.40%) and (Pb, 90.40 - 0.12%). Blank determination was done for background correction.