  In this chapter we review the young stars and molecular clouds found at high
Galactic latitudes $(|b| \ge 30^\circ)$. These are mostly associated with two
large-scale structures on the sky, the Gould Belt and the Taurus star formation
region, and a handful of molecular clouds including MBM 12 and MBM 20 which, as
a population, consist of the nearest star formation sites to our Sun. There are
also a few young stars that are found in apparent isolation far from any
molecular cloud. The high latitude clouds are primarily translucent molecular
clouds and diffuse Galactic cirrus with the majority of them seen at high
latitude simply due to their proximity to the Sun. The rare exceptions are
those, like the Draco and other intermediate or high velocity clouds, found
significantly above or below the Galactic plane. We review the processes that
result in star formation within these low density and extraplanar environments
as well as the mechanisms for production of isolated T Tauri stars. We present
and discuss the known high-latitude stellar nurseries and young stellar
objects.
