Estimating the respiratory tract retention of cigarette smoke-delivered menthol would be informative in the development of calculations that provide a realistic perspective on the effect that menthol may have in smokers. A small sample of 15 smokers participated in a study designed to determine the efficiency with which menthol is retained in the lung. The mean age of the smokers was 34.4 years and the test cigarette delivered 13.3 mg tar. Carbon monoxide levels were measured before the smoke session to confirm their smoking status (Mean ± SD: 18.1 ppm ± 1.9 ppm). Menthol, nicotine, and solanesol were collected and analyzed from each participant. For menthol, an average of 0.250 mg/cig was retained (94%); for nicotine an average of 0.491 mg/cig was retained (96%) and for solanesol an average of 0.180 mg/cig (59%) was retained. The values for the retention of nicotine and solanesol by smokers in this study were in agreement with the few reported results in the literature. Since this is one of the first studies to examine menthol lung retention in human smokers, the present study extends the knowledge on lung retention of smoke constituents.