Long term exposure of the lungs to the irritants in tobacco smoke destroys the normal lung structure. The elastic walls of the small airways within the lungs are broken down. This reduces the amount of lung tissue available for the transfer of oxygen from the air to the blood.ong term exposure of the lungs to the irritants in tobacco smoke destroys the normal lung structure. The elastic walls of the small airways within the lungs are broken down. This reduces the amount of lung tissue available for the transfer of oxygen from the air to the blood.