This report provides a critical review of the study "Good for Health, Good for Business: The Business Case for Reducing Tobacco Use," focusing on the NHS. It examines the detrimental effects of tobacco use, primarily through smoking, on individual health, leading to multiple cancers, heart disease, and preventable deaths, and also on business productivity and economic costs. The review highlights the benefits of reducing tobacco use, including decreased employee absenteeism, enhanced productivity, and reduced healthcare costs. The study analyzes the impact of smoking on the workplace, emphasizing the need for smoke-free policies and smoking cessation programs. It references secondary sources such as books, articles, and scholarly journals to support arguments. The report concludes that businesses can achieve health and economic advantages by minimizing tobacco use and exposure to secondhand smoke, and that comprehensive tobacco control efforts can significantly reduce tobacco-related diseases and improve overall health outcomes, emphasizing the cost-effectiveness of such programs and the importance of providing resources to help employees quit smoking.