I am trying to extract RNA from frozen liver tissue samples for gene expression analysis. The ratio look good on Nanodrop but when i proceed it on gel it shows degradation (smears).
Nanodrop will just tell you the concentration, but not the length or quality of nucleotides. Degraded RNA will look "the same" as intact RNA on a spectrophotometer.
It's normal to see a bit of a smear from the mRNAs, but the rRNAs should show up as distinct bands.
As Katie said, degraded "smear" RNA looks the same as intact RNA in Nanodrop. If you want to prevent RNA degradation from frozen livers, I recommend using RNAlater. If you are using an extraction method such as TRIzol, it is better to use a column method such as RNeasy. And in some cases, using 50% ethanol (instead of 70% ethanol) may increase RNA yields from liver samples.
All the suggestions are good, I will also suggest you don't mind the smear bands and go on with your Reverse transcription reaction for gene expression study (if it's 2 Step) , since you already have a good nanodrop readings.