This article is a description of a study that sought to examine the applicability of Ronald Akers' social learning theory. According to Akers' theory, differential associations with smokers, differential reinforcements for smoking, favorable definitions of smoking and the availability of role models (imitation) offer an explanation as to why adolescents smoke. Using data collected by the U.S. Department of Health and Human Services (DHHS), National Center for Health Statistics, the responses of 3,460 adolescents between the ages of 11 and 19 were analyzed. Results from the logistic regression analyses indicated significant independent effects for differential association (B = .275), differential reinforcement (B = -.395), definitions (.359) and imitation (.045) on adolescents who had ever smoked (former smokers), while stepwise multiple regression procedures indicate that differential associations, differential reinforcements, and imitation help to explain 38% of the variance among adolescents who currently smoke cigarettes. This study also provides implications for theory and practice.