This guide was developed by the New York State Education department to assist schools in the formation, review, or redesign of school smoking policies. Basic considerations and policy rationale are discussed. A description of policy establishment involves: (1) formation of a task force, drawing members from school and community; (2) selection of task force coordinator; (3) means of collecting data upon which to base recommendations; (4) issues for task force consideration; and (5) regulations for students, staff and visitors. The policy considered involves a continuing tobacco education program, K-12. Stages of implementation include board review and approval, staff training, and review and update. A list of informational resources is followed by appendices of smoking laws, acts, cessation programs, and a listing of New York offices of heart, lung, and cancer associations. (NRB)