Objectives: This study aims to assess the validity and reliability of the Persian version of Simons and Gaher `s Distress Tolerance scale (DTS) by administering it to nicotine dependent students of Tehran University.Method: In a descriptive cross-sectional study, 317 nicotine dependent students of Tehran University who were selected, using available sampling method, completed DTS, Coping with Stress- Revised (CS-R), Positive and Negative Affect Scales (PANAS) and Fagerstrom Test for Nicotine Dependence (FTND). Data were analyzed using descriptive statistic methods and correlation coefficient.Results: The alpha coefficients for Tolerance, Absorption, Appraisal and Regulation subscales were 0.75, 0.77, 0.70 and 0.75, respectively. The test-retest correlation coefficients with two months interval for Tolerance, Absorption, Appraisal and Regulation subscales and the total scale were 0.71, 0.69, 0.77, 0, 73 and 0.79, respectively; all of which were statistically significant (p<0.001). The correlation coefficient of DTS with problem-focused, emotional-focused, less useful and insufficient coping with stress were found to be: 0.213, -0.278, -0.337 and -0.196. In addition, the correlation coefficient of DTS with positive emotion, negative emotion and smoking-dependency were 0.543, -0.224 and -0.653 which were also significant (p<0.05).Conclusion: the DTS is valid and reliable and suitable to use for assessing distress tolerance.