| Abbreviation | Definition |
|---|---|
| SMLC | Southern Marin Lacrosse Club |
| SMND | Season Monday Night Differential |
| SMO | Speedstash Motorsports Online |
| SMOC | Southern Michigan Orienteering Club |
| SMOC | Sports Medicine and Orthopaedic Center |
| SMOC | Sports Medicine Orthopaedic Center |
| SMORE | Show Me Off Road Events |
| SMP | Skiers Must Perish |
| SMSA | Singapore Motor Sports Association |
| SMSC | South Mississippi Soccer Club |
| SMSC | Southeast Missouri Soccer Club |
| SMSUA | Seattle Metro Softball Umpires Association |
| SMTD | Syndicat Mixte des Transports du |
| SMTTP | Saturday Morning Tennis Training Program |
| SMUG | Small Multi User Game |
| SMUT | Sensational Marvellous Unbelievable Tag |
| SMUT | So Many Underlying Truths |
| SMVA | Southern Maine Volkssport Association |
| SMW | Smokey Mountain Wrestling |
| SMWA | Southern Maryland Windsurfing Association |