Even though it is diminishing in Europe, smoking is still a serious health problem. The craving of Nicotine is one of the hardest behaviours to tackle when a smoking cessation programme is implemented. Following on previous work [1], which aimed at evaluating the possibility of inducing smoking craving in smokers using a VR platform, the present study was devised to assess the role of craving in cognitive processing through event related potentials (ERP). From an initial sample of 89 university students (smokers and non-smokers), which was randomly exposed to VR smoking cues and VR non-smoking cue scenarios, a subsample of 13 smokers and non-smokers was drawn. This subsample (M = 23.08; SD = 4.39), which had previously been immersed in the VR smoking cues environment, was presented to a rapid (1 sec) serial of smoking and neutral images. Data on brain activity was recorded through an EEG during this task to further estimate ERPs. When compared to non-smokers, smokers showed higher frontal activation when watching smoking related images.