Tobacco consumption in Poland is still a huge social and health problem. Almost every third mature Polish smokes. Social and health aspect of this problem directly influences economic sphere. The narrower point of view – tobacco consumption – includes the state budget and the public sector. The wilder point of view includes the whole economy. The article shows the most important consequences of tobacco consumption in a narrower point of view (the state budget and the public sector).

Key words: tobacco, tobacco diseases, costs, state budget, public sector.