The main aim of our study is to evaluate whether the effect of smoking on the auditory system shows gender differences. Another aim is to evaluate whether smoking has any influence on the absorbance of sound. There were 236 volunteers including 90 nonsmokers (42 females and 48 males) and 146 smokers (72 females and 74 males) in the study. Smokers were grouped according to pack-years of smoking as 5 to 10 pack-years, 11 to 20 pack-years, and more than 20 pack-years. Pure tone audiometry and wideband tympanometry were performed in all individuals. Both female and male smokers who consume more than 20 pack-years had significantly higher hearing thresholds at 4 and 6 kHz and significantly lower sound energy absorbance rates at 4, 6, and 8 kHz. Moreover, female smokers with a consumption of 11 to 20 pack-years had significantly higher hearing thresholds at 6 kHz and significantly lower sound energy absorbance rates at 6 and 8 kHz. Smoking causes hearing loss at high frequencies in both females and males, especially in a dose-dependent manner affecting individuals with a consumption of more than 20 pack-years. The sound energy absorbance is significantly reduced at 4, 6, and 8 kHz. In addition, these effects may occur in women with even less exposure.