Virtually any eukaryotic cell can be processed for analysis of DNA damage using the comet assay. The most commonly examined human cells are lymphocyte populations. However, many parameters can affect the response of lymphocytes to the assay in terms of the ability to detect damage. The response of cultivated lymphocytes in the comet assay indicated cycle-dependent differences. The cell cycle position has been shown to affect the results obtained using both the alkaline and neutral assays. This is primarily a reflection of the complications of including S-phase DNA. In the alkaline assay, replicating structures are interpreted as strand breaks when denatured, increasing the level of detectable damage. We performed the alkaline comet assay to detect differences in the extent of DNA in stimulated human lymphocytes collected at different sample times after mitogen stimulation. Our results clearly indicate that proliferating lymphocytes have a greater migration of DNA (measured with the comet assay as DNA damage) than quiescent lymphocytes. The lymphocytes collected at 36, 42, and 48 h after mitogen stimulation showed a significantly increased extent of DNA migration in comparison to the lymphocytes collected at 0 and 24 h after stimulation. It, probably, can be explained by the higher frequency of the S phase cells in lymphocyte populations collected at 36, 42, and 48 h. Sites of active DNA replication during the S phase behave like single-strand breaks when denatured in alkali, and their presence may result in a significant increase of the tail moments in S phase cells.