This happens to people too

Some Dell PowerEdge servers die after smoking

Defective motherboards used in Dell’s PowerEdge 1650 servers can cause the systems to overheat, emit smoke and then die, according to the company.

Dell said the problem occurs because certain motherboards have a faulty inductor—a component designed to regulate the voltage—that overheats, causing the component to emit smoke and then shut down.

ZDNet Tech Update Today email news item, 23 January 2004

Funny.  This seems to happen to people too when they smoke.