We looked at some above ground duct work for a home owner who bought a house from a heavy smoker, they had gone through major work to get rid of smoke odor, prime/painted entire house, replaced carpets and flooring, even had duct work cleaned, and still the odor remained! We spray lined the entire air duct system supply/return lines to encapsulate duct work to eliminate smoke odor in HVAC system, so now the air flows through new sealed system.