MPAA ratings G: General audiences. All ages admitted. PG: Parental guidance suggested. Some material may not be suitable for children. PG-13: Parents strongly cautioned. Some material may be inappropriate for children under 13. R: Restricted. Under 17 requires accompanying parent or adult guardian. NC-17: No children under 17 admitted. Talk back Parents can send comments and suggestions for this feature to Margaret A. McGurk, The Cincinnati Enquirer, 312 Elm St., Cincinnati 45202; fax: 768-8330, or email: mmcgurk@enquirer.com Ratings complaints, comments and questions can be mailed to the Classification and Ratings Administration, MPAA Inc., 15503 Ventura Blvd., Encino, Calif. 91436; (818) 995-6600; fax: (818) 382-1798.

As anti-tobacco efforts gain momentum in the courts and legislatures, activists have turned the spotlight on smoking in sports, television and movies.

A quick survey of current screen fare shows smoking in some form is nearly inescapable. Cigarettes and cigars are as common in adult films - those rated R or NC-17 - as lusty profanity.

Among movies aimed at children and teens - those rated G, PG and PG-13 - you might expect a different pattern.

You would be wrong.

Tobacco appears in some form in 10 out of the 12 first-run films reviewed in this summer's installment of the quarterly Movie Guide For Enquirer Parents.

In some cases, the reference is fleeting: In The Lost World, for example, Nick (Vince Vaughan) pulls out a cigarette until Sarah (Julianne Moore) tells him not to light it because the dinosaurs will smell the smoke. Hades, the cartoon villain of Hercules, smokes a ghostly cigar in seconds.

Movie industry executives have repeatedly denied any deliberate effort to promote smoking, but the impression of subliminal intent is tough to shake.

For example, in The Fifth Element, a futuristic thriller, Bruce Willis smokes cigarettes doled out in controlled amounts. His habit is treated like a joke, but the underlying message still comes through as ''Cigarettes will be part of life even in the 25th century.''

Cigars are equally popular, appearing in Batman & Robin, Gone Fishin', Buddy, even Hercules.

Brief images on movie screens do not make or break kids' decisions about tobacco. Yet, it would be disingenuous to imagine they have no effect at all. A federal study reported in May that more than 25 percent of teens, including many girls, had smoked cigars at least once.

These summaries contain the customary information on language, nudity, violence and other issues of concern to parents. This time, we also note instances of smoking.

Alaska: Spirit of the Wild (3 1/2) (Unrated) - A fight among wolves and the sight of a bear skinning a freshly caught salmon could hit the queasy button for some viewers. But overall, this information-rich trip through history and geography is a family winner. Ages 5 and up. FULL REVIEW

Austin Powers: International Man of Mystery (2) (PG-13) - When Mike Myers' swingin'-'60s spy emerges from the deep freeze, he has little more than sex on his mind. Jokes are bawdy but clever. Austin lights cigarettes for the sexy ''fem-bots'' sent to destroy him. Ages 13 and up. FULL REVIEW

Batman & Robin (2) (PG-13) - The violence is cartoonish and the language is mild by PG-13 standards. Costumes are a little racy - especially when the camera shows a close-up of Batman's gluteus maximus, then repeats the shot for Batgirl. Music and effects are often loud and abrasive. Mr. Freeze smokes a cigar. Ages 9 and up. FULL REVIEW

Buddy (1 1/2) (PG) - No sex, nudity, filthy language or violence, except for one scene when the title gorilla smashes furnishings and knocks down his owner. The big danger here is introducing impressionable young minds to the idea that wild animals can be raised like humans. Heroine's husband smokes a cigar. Ages 7 and up. FULL REVIEW

Father's Day (2) (PG-13) - Sexual humor, as in jokes about grown men showering with an unconscious boy, a subplot about drug dealing, and a ''cute'' near-suicide may be hard to explain to youngsters. Billy Crystal plays a violence-prone would-be dad. Concert patrons and other background characters smoke. Ages 11 and up. FULL REVIEW

The Fifth Element (3) (PG-13) - Sci-fi violence, sexual innuendo and attitude-heavy humor - plus high volume and fast pace - mark this space opera as strictly for teens. The hero and others smoke cigarettes several times during the film. Ages 14 and up. FULL REVIEW

Gone Fishin' (1) (PG) - Joe Pesci and Danny Glover stumble around clumsily as dimwits on a slapstick fishing trip interrupted by a con man. Contains some cartoon violence and a pair of mild expletives. Florida settings provide an excuse to display bikini-clad women. Pesci smokes cigars. Ages 8 and up.

Hercules (3 1/2) (G) - Light-hearted, quick-paced musical fun casts Hercules as a sports superstar who learns that fame and heroism are not the same thing. A few scary monsters and wisecracking characters are not for tots. The villain smokes a cigar. Ages 6 and up. FULL REVIEW

Liar, Liar (3) (PG-13) - Rude language would be more offensive if coming from someone less talented than Jim Carrey. Contains sexual jokes and references to an offscreen sexual encounter. Ages 12 and up. FULL REVIEW

The Lost World: Jurassic Park (3 1/2) (PG-13) - Fright tolerance is the key issue here. Long, suspenseful scenes crank up intense tension; a few humans are eaten by dinosaurs on camera, others off-camera. One character tries to light up. Ages 10 and up. FULL REVIEW

My Best Friend's Wedding (3 1/2) (PG-13) - A scattering of rude language, one F-word, sexual references and a peek at Julia Roberts in her undies - plus a plot about bad things done in the name of love - tag this for mature youngsters. The star - allegedly a food critic - smokes throughout. Ages 14 and up. FULL REVIEW

Speed 2: Cruise Control (1) (PG-13) - High-volume action, intense fistfights, collisions, near-collisions, explosions, dangerous underwater stunts, a few bloody injuries and a bad guy who puts leeches on his body make this too much for little ones. Profanities might offend the sensitive. A couple of cigars appear, one character talks about smoking a nicotine patch. Ages 10 and up. FULL REVIEW

McGURK ARCHIVE