Cigarette smoking is known to have many deleterious effects on visceral tissues in women. These effects are usually attributed to nicotine but this is not the only toxic substance in cigarettes (Oyebola & Adetuyibi, 1977; Alada 2001). The present work represents an initial step in developing an animal model in which to test whether administration of nicotine alone produces the same effects on the viscera of rats as cigarette smoking produces in women. Investigation of the toxicity of nicotine is particularly relevant since it is an important constituent of the cow urine concoction, a local treatment for convulsions in Nigeria. 24 female rats with regular oestrous cycle and in the same phase of the cycle by the commencement of the experiment were divided into two groups. 12 rats from each group received 0.5mg/kg nicotine and 0.9% normal saline S.C. daily respectively. Pair feeding was carried out throughout the experimental period. Weekly growth rate was monitored and there was no significant difference between the nicotine treated and the control animals. All the rats survived to the end of the study and none were culled for reasons of distress. 6 rats from each group were killed by cervical dislocation after 30 and 60 days treatment. The ovary, uterus, pituitary, adrenal, heart, liver, brain and the kidney were removed, weighed and histological study carried out. Body weights of each rat were recorded daily before and throughout the experiment. Statistical analysis was carried out using the Student’s t test. Weights of the ovary, uterus, kidney, brain and pituitary were significantly reduced in the nicotine (0.5mg/kg) treated group when compared with the control rats (P<0.05.). Histological sections showed necrosis in the brain and pituitary, congestion in kidney, fibrosis and follicular degeneration in ovary, ischemia and endometrial degeneration in uterus. After 30days treatment with nicotine (0.5mg/kg) and 0.9% normal saline, the weight of the heart decreased significantly from 0.614 ± 0.012g in normal saline treated rats (control) to 0.563 ± 0.005g in nicotine treatment rats (P<0.05). However, maintaining nicotine treatment for 60 days, showed a significant increased (P0.05) in the weight of the liver, 60 days treatment increases the weight significantly from 6.10 ± 0.229g in control rats to 7.39 ± 0.050g in treated rats (P<0.05). Administration of nicotine (0.5mg/kg) for 30 and 60 days produces no significant effect on the weight of the adrenal. There was no significant difference in growth rate of both control and nicotine treated rats. Although cigarette smoking is not always synonymous with nicotine administration, these results showed that nicotine has deleterious effects on some vital visceral organs in female rats which are similar to what obtains in women smokers.