I was wondering if anyone new of a fairly simple way to create a decent smoking effect. Like cigarette smoke. I would be glad to buy either brushes or overlays to create the effect if they are out there. Any help would be appreciated.

Check out deviantart. You can usually find brushes like that on there for free. Or anywhere else on the web for that matter, usually free.

Smoke stock isolated on black set to "Screen" layer mode

I shot a bunch of smoke using incense sticks and a gridded flash 90 degrees to the camera against a black background. Then  several more using a high powered flashlight to move light around through it in patterns.
You can then selectively use what you want, even combine some if needed.  As said before, set the blend mode to screen and the black disappears. If you're wanting black smoke, invert the smoke image and set the blend mode to multiply.

Great stuff! Thank you all.