Research has found that nicotine-dependent individuals delay discount monetary gains at a higher rate than matched controls. Delay discount rates, however, have also been found to vary across within-subject variables such as the magnitude of the outcome (e.g., 10 dollars or 1,000 dollars), whether the outcome constitutes a gain or a loss, and the commodity being evaluated (e.g., money or health). The present study comprehensively investigated the differences in delay discounting between current and never-before cigarette smokers and across these within-subject variables. Both groups exhibited a magnitude, sign, and commodity effect. Current smokers' delay discount rates for monetary outcomes, however, were higher than never-before smokers across all magnitudes and both signs. This trend was also found for delayed health outcomes, but failed to reach significance.