We propose to study the final stages of stellar evolution of Asymptotic Giant Branch (AGB) stars in the Small Magellanic Cloud. Based on the IRAS Faint Source Catalog we have selected 29 objects with IRAS 12 and 25 micron colors indicative of red AGB stars. Ground-based near-infrared (NIR) JHK images were obtained of these fields. In SOC/PS guaranteed time (JBLOMMAE, SMC_AGB) CAM LW2 (6.75 micron) and LW10 (11.4 micron) raster-images were made for 16 of these objects. This allowed a direct connection between our NIR work and the IRAS 12 micron data. In every of the 16 fields a red source (F12 > F6.8) was seen in the middle of the CAM images with a 12 micron flux comparable to the IRAS flux, corresponding to the NIR position and therefore confirming the accuracy of these coordinates. Here we propose a follow-up study to obtain the spectral energy distribution (SED) between 3.6 and 60 microns of all 29 AGB stars detected by IRAS. The SEDs will be analyzed using a radiative transfer model which will provide accurate determinations of the luminosities and mass loss rates of the objects. The results will be compared to the luminosities and mass loss rates of AGB stars in the Large Magellanic Cloud, which are observed in several programs in the guaranteed and open time involving most of the investigators on this proposal. Combining the data on the SMC, LMC and existing data on the Galaxy will answer the open question of the metallicity dependence of mass loss in late-type stars. This in turn is important in the ejection of matter by AGB stars to the interstellar medium over the age of the Galaxy. ISO observations are essential to this project as the proposed observations include observations at 25 and 60 micron which cannot be performed from the ground. As the stars are expected to be Mira variables it is essential to have simultaneous observations over the broad range in wavelengths. Only ISO is giving this possibility and also the sensitivity that is needed.