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OK i'm new to the LUV scene I inherited a 80 LUV from my grandfather with 80,000 miles on it the problem is it has been sitting in a garage for 2 years so I changed the oil, spark plugs, fuel filter, oil filter, spark plug wires, and I have dropped the fuel tank out to replace it with a new one. OK to my problem when I hook up the battery cables to the battery and turn the key to accessory the little box on the top of the coil starts to smoke after a couple seconds what could be causing this. I would like to get some feedback on this before I start replacing the coil, voltage regulator and starter relays.

ok the thing on top of the coil is the ignition coil resistor. But you guys probaley already knew that.

Probably just has some dirt or oil on it. It gets quite hot normally, especially if the engine is stopped and the points are closed with the key on.
However it should not do this in the accessory position. (Left ?) Only in the on position.

I cleaned the resistance coil with contact cleaner and it still smokes should have mentioned that before. And you are right it only does it with it turned to on. I am going to an ohms check on the coil and resistor tomorrow and post what I found. Whats the chances that my voltage regulator is no good if the coil has gone bad?

That's the ballast resitor and it's supposed to drop the voltage to the ignition coil while the engine is running. It connects in series between the 12V ignition circuit and the + side of the coil. I would check and/or replace the coil. This is only a guess, but if the coil is shorted between the + and - terminals, it would be grounding one side of the ballast resistor, causing the current through the resistor to be too much and thus heating it up and smoking.