Smoke is a collection of airborne solid and liquid particulates and gases emitted when a material undergoes combustion or pyrolysis, together with the quantity of air that is entrained or otherwise mixed into the mass.
Smoke occurs when there is incomplete combustion (not enough oxygen to burn the fuel completely). In complete combustion, everything is burned, producing just water and carbon dioxide. When incomplete combustion occurs, not everything is burned. Smoke is a collection of these tiny unburned particles. Each particle is too small to see with your eyes, but when they come together, you see them as smoke.

Smoke is a collection of tiny particles of carbon (soot), tar, oils and ash. It occurs in the process of incomplete is formed by the burning of hydrocarbons due to incomplete burning of a material.