This study examined the mounting status of cigar lighter receptacles for vehicles and analyzed the tracking phenomenon that occurs when foreign material entered a cigar lighter receptacle to obtain data for the analysis of accident investigation. Regardless of the vehicle's output, cigar lighter receptacles are mounted in a vehicle horizontally, vertically, or at tilting or inclined angle. The tilting type cigar lighter receptacle is much easier to use but current leakage resulting from foreign materials (coffee, beverages, water, etc.) falling into the cigar lighter receptacle may cause a fire to start. This study used a vehicle battery (DC 12V) as a power supply for the tracking test and configured its circuit in the same way as that of an electrical device in a vehicle. The tracking phenomenon that occurred in the standby mode of the vehicle exhibited a fine flame and an irregular occurrence of smoke. While this tracking phenomenon was occurring, the leakage current and the reaching distance of the flame were measured to be approximately 930mA and $20{\sim}50cm$, respectively. It is thought that the resultant flame may ignite toluene, dust, cigarettes, etc. It was observed that as the tracking progressed, the internal metal socket melted and a hole was created, the surface of which was also severely carbonized. In addition, the electrical resistance of the carbonized conductive path was measured to be approximately $30{\Omega}$. It is thought that this much resistance may cause local heating when leakage current flows and could ignite any nearby flammable material.