| Society for Melanoma Research | Academic & Science |
| Structures with Minimum Reinforcement | Academic & Science |
| Security Market Research | Academic & Science |
| Society for Medicines Research | Academic & Science |
| Society for the Medicine of Reproduction | Academic & Science |
| Société de Médecine de la Reproduction | Academic & Science |
| Steam Methane Reforming | Academic & Science |
| Santa Marta | Airport Code |
| Spherically-Mounted Retroreflector | Business |
| Stanmore Coal Limited | Business |
| Senior Manager Report | Business |
| Strategy Management and Research | Business |
| Site Material Request | Business |
| Stormwater Management Requirements | Business |
| Sloan Management Review | Business |
| Scrap Metal Recycler | Business |
| St. Marys Rubbers | Business |
| Security Management Resources | Business Management |
| Statutory Management Requirements | Business Management |
| Small Modular Reactor | Chemistry |
| Sutherland Medieval Regiment | Community |
| Sekolah Menengah Rimba (Rimba Secondary School) | Community |
| Social Media Release | Community |
| School of Maritime Reconnaissance | Community |
| Sites and Monuments Record | Community |
| Saint Mary's Ryken | Community |
| Specialized Mobile Radio | Computer and Networking |
| Shared Memory Region | Computing |
| System Measurement | Computing |
| Signal to Mask Ratio | Computing |
| Stub Multicast Routing | Computing |
| Shadow Movie Realm | Computing |
| Smart Media Card Reader | Computing |
| Switching Mode Regulator | Computing |
| Security Maintenance Release | Computing |
| Sentient Machine Research | Computing |
| Sid Meier’s Railroads | Computing |
| Semi-conductor Mask Representation | Electronics |
| Standard Mileage Rate | General |
| Silver Mustang Registry | General |
| Street Machines of Rochester | General |
| Spherical-Mounted Reflector | General |
| System Main Relay | General |
| Somerset Regal | General |
| Shingled Magnetic Recording | General |
| Samvardhana Motherson Reflectec | General |
| Self Myofascial Release | General |
| Special Modification Request | General |
| Small modular reactors | General |
| Special Modification Requests | General |
| Shingled Magnetic | General |
| Small Modular Reaction | General |
| Spectral Multiband Resonator | General |
| Solid Media Reactor | General |
| Schroeder Manatee Ranch | General |
| SIP Message Relay | General |
| Specific Monitoring Report | General |
| Smart Mature Resilience | General |
| Solid Mounted Resonator | General |
| Southwest Motorsport Resource | General |
| Security Maintenance Releases | General |
| Surface Mountable RADAR | General |
| Seme Male Reader | General |
| Sidewinder Master Race | General |
| Syarafina Mustafa Rivaie | General |
| Sustainable Mineral Resources | General |
| Sprint Medley Relay | General |
| Squandering More Resources | General |
| Squandering Money and Resources | General |
| Snow Mountain River | General |
| Small Molecule Repository | General |
| Standard Malaysian Rubber | General |
| Surface Mount Resistor | General |
| Surface Movement Radar | General |
| SWISS MODEL Repository | General |
| Small Multidrug Resistance | General |
| Sequential Motion Rate | General |
| Shannon Michael Reilly | General |
| Service Maintenance and Repair | General |
| Spherically Mounted Retro | General |
| The Signal To Masking Ratio | General |
| Supra Majority Rule | Governmental |
| Standardized Morbidity Rate | Governmental |
| Historic Environment Record | Governmental |
| SAMDHARI JN | Indian Railway Station |
| Standardized Mortality Ratio | Maths |
| Senior Medical Resident | Medical |
| Severe Mental Retardation | Medical |
| Sexual Maturity Rating | Medical |
| Standard Metabolic Rate | Medical |
| Standardised Morbidity Ratio (!) | Medical |
| Standardised Mortality Ratio | Medical |
| streptomycin resistant | Medical |
| submucosal resection | Medical |
| Standard mortality ratio | Medical |
| Scanned Medical Records | Medical |
| Student Medical Record | Medical |
| Submucous Resection | Medical |
| Suppressed Mite Reproduction | Medical |
| Suppression of Mite Reproduction | Medical |
| Sensory Motor Rhythm | Medical |
| Skeletal Muscle Relaxant | Medical |
| Source Maintenance and Recoverability | Military and Defence |
| Santa Marta, Colombia | Regional |
| South Maitland Railways | Regional |
| System Modification Request | Softwares |
| Source, Maintenance, and Recoverability (code) | Space Science |
| Super Mile Race | Sports |
| San Martin Riders | Sports |
| Simón Bolívar Airport | Transport & Travel |
| Snowdon Mountain Railway | Transport & Travel |
