The embodiments of the invention provide for a toy vehicle having a smoking tire function where during play of the toy vehicle the simulated smoke gives the toy vehicle an appearance of the toy vehicle performing a burnout, such as that which is seen as being performed by high horse powered drift cars, where the simulated smoke is generated by heating of a smoke fluid or through a water fogger. In either case the simulated smoke is released proximate the at least a wheel thereof to give the toy vehicle an appearance of having smoking tires.