The chestnut colt is an overwhelming favorite in a nine-horse field on the 1 1/2 mile track. Post time is 6:38 p.m.
If Smarty Jones wins, he'll be horse racing's first Triple Crown winner in 26 years and only the 12th in history.
The last horse to accomplish the feat was Affirmed in 1978. The only other horse to do it with an undefeated record, like Smarty Jones, was Seattle Slew in 1977.
Jockey Stewart Elliott will be aboard, as he was in the Kentucky Derby and Preakness, the first two jewels in the Triple Crown.
Smarty Jones, the 2-5 morning line favorite Friday, will run from the No. 9 outside position. Others in the race are Purge, Rock Hard Ten, Eddington, Birdstone, Royal Assault, Master David, Tap Dancer and Caiman.
No horse since Spectacular Bid in 1979 has been such a heavy favorite in the Belmont. Spectacular bid was the 3-10 pick, and lost.