The incidence of non melanoma skin cancer, squamous cell carcinoma (SCC) y basal cell carcinoma (BCC) is constantly rising all over the world. Ultraviolet (UV) radiation exposure is an established environment risk for SCC and BCC, others risk factors such as skin type, age, chemical exposure and the presence of premalignant lesions within others risk factors have been well studied. The association of tobacco smoking with non melanoma skin cancer has been controversial and inconsistent. The objective of this article was to perform a systematic review of the published finding on the association between tobacco smoking and the presence of SCC and BCC. For this purpose, all reviews and meta-analysis studies, as well as some selected individual scientific research on the subject were analyzed. The individual scientific research included in this review were selected according scientific criteria parameters such as the number of patients studied. According to the results of this review, there is a strong association between tobacco smoking and SCC; however, this association is not that clear in BCC. We need to understand further the mechanisms behind the tobacco smoking and the development of SCC. In the future, more scientific research is needed in the subject. (AU)