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.
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