The latest available data on all countries` spending on ASM (2006) largely confirms the above models. As Table 1 shows, in most countries, tobacco control spending accounts for only a small fraction of total WMA spending. In 15 states (Arizona, California, Colorado, Connecticut, Massachusetts, New Hampshire, New Jersey, New Mexico, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee and Wisconsin), no MSA funding is dedicated to tobacco control. Most spending on health and “general services” (including education and social services) accounts for most of the MSA`s REPENSS. Given the domestic economic difficulties and political difficulties faced by states, either by cutting budgets and/or raising taxes, it is not surprising that many states have used MSA funds to fill budget deficits. It should be noted that two of the largest states (California and New York) have all guaranteed their 2006 MSA funds. (It should be noted that in four states [Florida, Minnesota, Mississippi and Texas], no tobacco revenue is paid through the MSA because, as noted above, they have entered into their own legal comparisons with tobacco companies that have different payment agreements.) In addition, many government anti-smoking initiatives have been implemented through ongoing (and effective) efforts by the tobacco industry, 21 The marketing of cigarettes to youth through magazine advertising in Massachusetts has even increased after the MSA comes into force, although subsequent public and political pressure has forced tobacco companies to reverse this trend.22 24.25 Direct marketing has been accelerated on direct mail, coupons, contests, Brand loyalty programs, event sponsorship and tobacco industry magazines, pathways that are generally not addressed to MSA 26.27 The MSA provides for a massive financial transfer of cigarette manufacturers to the United States for the cost of treating tobacco-related diseases and for funding educational programs to reduce underage smoking (see Table 1 for Highlights). In addition to WMA funding, four states that had resigned themselves to the tobacco industry prior to the MSA, 4 The MSA also established a national non-profit foundation (the American Legacy Foundation) to support research into effective tobacco programs ($250 million over 10 years) and 11 Finally, a National Tobacco Grower Settlement Trust would provide $5.15 billion over a 12-year-old to compensate tobacco quota holders and farmers for expected financial losses due to an expected decrease in MSA cigarette consumption.