http://usatoday30.usatoday.com/news/health/2009-04-08-fda-tobacco-costs_N.htm
"Supporters of the FDA bill cited figures from the Centers for Disease Control and Prevention that smokers cost the country $96 billion a year in direct health care costs, and an additional $97 billion a year in lost productivity.
A White House statement supporting the bill, which awaits action in the Senate, echoed the argument by contending that tobacco use "accounts for over a $100 billion annually in financial costs to the economy."
However, smokers die some 10 years earlier than nonsmokers, according to the CDC, and those premature deaths provide a savings to Medicare, Social Security, private pensions and other programs.
Vanderbilt University economist Kip Viscusi studied the net costs of smoking-related spending and savings and found that for every pack of cigarettes smoked, the country reaps a net cost savings of 32 cents."
Conclusion in the UNITED STATES, net savings.