ABSTRACT. Objective: People who live in poverty have a high prevalence of smoking, are less likely to engage in evidence-based treatment, and fi nd it harder to quit. Their beliefs about smoking and quitting can serve as barriers to quitting. Little is known about the smoking and quitting beliefs of the very poor (about U.S. $15,000 or less annual family income) because they tend not to be included in research. This study sought to assess beliefs about smoking and quitting by the very poor in relation to past quitting behavior and intention to quit in the future. Method: A survey was administered in person to residents in randomly selected addresses in two very impoverished Milwaukee, WI, ZIP codes during the day to ensure the inclusion of the very poor. Results: Six hundred fi fty-four people completed the survey, a response rate of 78.3%. Sixty-eight percent reported annual household incomes of less than $15,000 compared with 30.8% in the community as a whole and 13.0% of households nationally. Self-reported smoking prevalence was 42.1%. Specifi c beliefs about smoking and quitting were related to past quit attempts and intentions to quit in the future. Both race and income predicted beliefs and quitting-related variables independently and jointly. Conclusions: Continued tobacco-control progress requires addressing specifi c populations with known high tobacco use. One of these populations is those with low income. Efforts to engage them in treatment will have to address specifi c beliefs about smoking and quitting. (J. Stud. Alcohol Drugs, 73, 874-884, 2012) , 1964). Since then, tobacco use has become a class phenomenon with people living in poverty far more likely to smoke than others (Datta et al., 2006). In 2010, only 18.3% of adults with annual incomes at or above the poverty level were current smokers compared with 28.9% of adults below the poverty level (Centers for Disease Control and Prevention, 2011). Not surprisingly, this tobacco-use disparity contributes to the well-documented health disparity gap between income groups via tobacco-related diseases (Fagan et al., 2007;Fiscella and Williams, 2004;Jha et al., 2006;Vidrine et al., 2009). These class-based smoking disparities and their health consequences highlight the importance of bringing evidence-based tobacco-cessation treatments to those living in poverty.Poverty is not only related to smoking prevalence and related health risks but also to a reduced likelihood of smoking cessation and receipt of cessation treatment (Browning et al., 2008;Chase et al., 2007). Smokers facing educational and economic challenges are less likely to try to quit than are other smokers and are less successful when they do try (Gilman et al., 2003(Gilman et al., , 2008Giskes et al, 2006;Hiscock et al., 2011Hiscock et al., , 2012Levy et al., 2005;Sheffer et al., 2012). A lack of cessation success might refl ect, in part, a failure to use evidence-based treatment during a quit attempt. Cummings and Hyland (2005) found that when smokers living in poverty tried to qui...