SM或Sm可能是下面其中一种意思：

Look up SM, Sm, sm, .sm, or S. M. in Wiktionary, the free dictionary.

• Savoia-Marchetti, an Italian aircraft company
• Service Merchandise, an online retailer
• S.M. Entertainment, a South Korean talent agency, classical music, dance
• SM-liiga, the top professional ice hockey league in Finland
• SM-sarja, the former top level of ice hockey in Finland
• SM Prime Holdings, a Philippine retail operator
• SM Supermalls, a chain of shopping malls in the Philippines
• Society of Mary (disambiguation)
• Syndicat de la Magistrature, a French union