IntroductionMen exhibit higher rates of smoking relative to women (CDC, 2014). Given the associated health and socio-economic consequences, it would be valuable to explore the psychological factors underlying this variance. We contend that positive beliefs about smoking influence this difference, and that self-esteem moderates these beliefs. MethodAs part of a multi-institutional collaborative study funded by the American Legacy Foundation, 445 participants who reported being either steady or occasional smokers completed a series of questionnaires assessing their beliefs and behaviors involving smoking as well as several dispositional variables. Moderated mediation was used to test for conditional indirect effects. ResultsThe total, indirect, and direct effects of gender were significant for individuals with lower, but not higher self-esteem. Males with lower self-esteem exhibited more positive beliefs and smoking behavior than females with lower self-esteem. No differences between males and females with higher self-esteem were observed. ConclusionThe gender gap in smoking behavior appears to occur primarily among individuals with lower self-esteem. It is a particularly detrimental risk factor for males, as it is related to higher positive views about smoking and increased tobacco consumption. These results highlight the importance of developing multifaceted gender specific belief-based preventative interventions to address smoking related behaviors.