The goal of the present study was to evaluate the effects of acute nicotine administration following 18 h of abstinence from cigarette smoking. Event-related potentials (ERPs) were measured in 13 male volunteers for five successive sessions. The peak amplitude and the area of the P300 significantly increased during acute withdrawal. An increase in P300 values also was observed following resumption of smoking. However, in subjects pretreated with nicotine gum, no increase in P300 values was observed following resumption of smoking. The increase in P300 values persisted for several weeks and returned to control values following 1 month of routine daily smoking. The P300 amplitude was negatively correlated with the daily dose of nicotine. These results suggest that attention and/or arousal may be enhanced by the withdrawal and the resumption of smoking. The mechanisms involved in CNS hypersensitivity to motivate the subject to smoke may persist in the presence of an increased P300 value, even following resumption of routine daily smoking.