The Smoker`s Shelter makes it possible for employees to have access to a privileged place of relaxation while respecting the governmental laws on tobacco. The Smoker`s Shelter is made from 12 gage welded galvanized steel tubes which are 1 inch in diameter. The shelter may be covered with fire resistant vinyl fabric or with a fabrene T.G. fabric. The shelter can also be manufactured with removable curtains.