The 3rd edition of Program and Funding Guidelines for Comprehensive Local Tobacco Control Programs (Guidelines (1) provides a solid foundation on which LHDs can structure comprehensive local tobacco control efforts; (2) discusses how to allocate local funds to help ensure effective programs; and (3) provides a framework that local public health officials can use to discuss with local and state elected officials the allocation of monies from the Master Settlement Agreement or other sources to local tobacco control programs. Based on the 2007 CDC Office on Smoking and Health's (OSH) Best Practices for Comprehensive Tobacco Control Programs, the Guidelines has an accompanying downloadable spreadsheet to calculate recommended local funding levels. The Guidelines are a valuable tool for local health departments, state tobacco control program managers, community and state partners. The tool is also a helpful resource for funders, national organizations and federal agencies that work with and provide funding to local tobacco control and prevention programs. Please Note: While every attempt possible has been made to assure the accuracy of the spreadsheet formulas, please inform NACCHO if you have concerns about the resulting calculations or difficulty in understanding the results for your community. To order a print version of the Guidelines, visithttp://eweb.naccho.org/prd/?NA328.