Background Globally, efforts are being made to control tobacco use. However, adolescents who are susceptible to cigarette smoking constitute a major challenge to control efforts. Defining the magnitude of susceptible adolescents and associated factors in any setting is critical to the development of measures that will successfully address this issue. This study estimated the prevalence and factors associated with susceptibility to cigarette smoking among non smoking students in Ilorin, North Central Nigeria. Methods A cross sectional study involving 2000 secondary school students selected via multistage sampling technique. Data was collected using a self administered questionnaire, while analysis was done using SPSS 16.0. Results Prevalence of susceptibility to cigarette smoking among non smoking respondents was 13.6% (14.5% among males and 11.4% among females, respectively). Factors associated with susceptibility to cigarette smoking were parental smoking habit [odds ratio (OR) = 4.43], having close friends who smoke (OR = 6.54), engagement in vocational training (OR = 1.39), exposure to environmental tobacco smoke at home (OR = 1.61), knowledge of harmful effects of tobacco (OR = 2.35) and perceptions of the effect of cigarette smoking such as enhancing attractive among boys (OR = 2.03), and causing weight gain among boys (OR = 2.39) and among girls (OR = 6.05). Conclusion The high prevalence of susceptibility to cigarette smoking among the non smoking students highlights the potential for future increase in prevalence of cigarette smoking in the setting. Efforts at controlling cigarette smoking will not be totally successful if susceptibility to cigarette smoking among adolescents is not addressed.