The united cause of smoking and alcohol drinking verses the site distribution of the upper aero digestive tract was evaluated using a case-control design on data from conducted between 2011to 2013 in Mahatma Gandhi cancer Hospital, Visakhapatnam, Andhrapradesh, India. Data collected from 103 incident head and neck cancer cases were analyzed using odds Ratio and p values. The odds ratios (ORs) for larynx in males 12 (18.46%) and females 4 (11.43%) OR=1.753, 95% confidence interval (CI)= (0.52to 5.82). But male and female ratio is different in oral cavity, and highest among the total site of diseases with (58.25%)OR=0.876, 95% (CI)= (0.45 to 1.68). Pharynx has males with 17 (26.15%), and females are 7 (20%) OR=1.4198. 95% (CI)= (0.53 to 3.73). The P value shows insignificant. In conclusion, the higher incidence of oral cancer in the head and neck region was observed in this study. Occurrence of head and neck cancer mostly observed in male patients. Alcohol and tobacco alone does not show any significant influence on the site of disease along with gender statistics. But combined effect of drinking and smoking association is statistically significant as the p value is within the range.