This study analyzes the factors that influence cigarette purchasing behavior among low- and middle-income earners in Calbayog City, Samar. It is determined by analyzing smokers' demographic profiles (age, gender, occupation, income, education, and marital status) and their attitudes, subjective norms, and perceived behavioral control toward smoking. The initial objective is to determine whether significant differences exist in the behavioral intent of cigarette smokers across these demographic profiles and to assess their relationship with smoking behavior. A descriptive-correlational research design was utilized, with data gathered through a survey of smokers from various barangays, including Brgy. Hamorawon, Brgy. Dagum, Brgy. Balud, Brgy. San Joaquin, and areas along Magsaysay Boulevard. A researcher-made questionnaire collected data on demographic, social, environmental, emotional, and legal factors influencing smoking behavior. The survey utilized hard copy, email, and Google Forms for data collection. Findings demonstrate that mostly of the respondents are male adults aged 25-44, employed in lowincome, and have a high school education. These factors propose socio-economic stability and educational background significantly influencing the smoking behaviors. The study supports the Theory of Planned Behavior, showing that attitudes, subjective norms, and perceived behavioral control influence smoking intent. Significant differences were observed in smoking behaviors across several factors such age, gender, occupation, income, and education, though marital status had no impact. The study also found that age, occupation, and education influence subjective norms and perceived control, while gender and income are associated only with perceived behavioral control. Based on these conclusions, the study recommends expanding research with a larger sample to refine findings, exploring the impact of excise taxes on smoking behavior, and investigating corporate social responsibility initiatives by tobacco manufacturers. Additionally, policy reviews on cigarette taxation are encouraged to address public health concerns and reduce smoking prevalence.