The toxic effects of inhaling cigarette and industrial incense smoke on the different stages of the aquatic insect Culex pipiens (L.) for two generations had been investigated. Eggs, larvae, pupae, and adult stages were exposed to the smoke daily for 82 days. The results showed that in the 1^st generation, cigarette smoke affected the mortality rate of larvae (29.80 %) and adults (57.95 %), while industrial incense smoke recorded a loss rate on the larvae (47.56 %) and to the adults (32.61 %). In the 2^nd generation, the highest loss rate was recorded for adult mortality (75.68 %) from cigarette smoke. Larval and adult mortality was affected by industrial incense smoke by 86.67 % and 54.55 %, respectively. Moreover, egg production of the 1^st to 2^nd generations was affected negatively by cigarettes (88.06 %) and positively by industrial incense (36.99 %). X-ray fluorescence spectrometer analysis showed incense had a major amount of calcium (78.24 %) followed by ferrous (10.04 %) and potassium (6.12 %). The cigarette had calcium and potassium as major components represent (60.86%) and (31.39%), respectively. Using the GC-MS technique, toxic material of crude material of cigarette and incense was found that cigarette had 60 chemicals and industrial incense had 33 chemicals. Glycerol, 3TMS derivative, and dimethyl phthalate recorded the most dominant chemicals in cigarettes by 19.64% and 16.75%, respectively. Dimethyl phthalate was the most dominant chemical (75.68%) in industrial incense. Most cigarette components were recorded as toxic materials while those in the incense had a low toxicity.