We aimed to study the impact of tobacco smoking towards central corneal thickness, morphology, and corneal endothelial cell density (ECD) in healthy subjects. This cross-sectional study recruited consecutive patients who visited the Ophthalmology Clinic, Universiti Kebangsaan Malaysia Medical Centre, from April 2017 to August 2018 who were active smokers and non-smokers. Active smokers were further divided into heavy and light smokers according to the number of pack-years smoked. The nicotine dependency level was measured using the Fagerstrom test and divided into low, moderate, and severe dependency. Non-contact specular microscopy was performed. Parameters studied included the ECD, percentage of hexagonality (HEX), coefficient of variation of cell size (COV), and central corneal thickness (CCT). A total of 84 eyes from 84 subjects were included, with 42 in the smoker and 42 in the non-smoker groups. The mean age was 38.3 ± 6.7 and 39.2 ± 10.7 years in the smoker and non-smoker groups, respectively. The mean ECD, HEX, and COV were 2783 ± 316 vs. 2877 ± 333 cells/mm2, 55.0 ± 6.7% vs. 55.0 ± 7.7% and 32.7 ± 4.4% vs. 32.2 ± 4.1% in the smoker and non-smoker group, respectively. However, none were statistically significant (p>0.05). The mean CCT was also not statistically different, with 532.6 ± 30.8 μm in the smoker group and 530.5 ± 30.8 μm in the non-smoker group. No statistically significant difference was found between light and heavy smokers and addiction levels. There was a statistically significant but weak negative correlation between ECD and duration of smoking (r = -.370, p = 0.016) and a weak positive correlation between COV and number of pack-years smoked (r = .344, p = 0.025). Smoking did not significantly affect corneal ECD, cellular morphology, or CCT.