SME
- Lake Cumberland Regional Airport
- SIGNAL Meta under Eclipse
- SM Entertainment
- SME (newspaper)
- SME (society)
- SME Limited
- SSME (disambiguation)
- Scalable Matrix Extension
- Secure Memory Encryption
- Shawnee Mission East High School
- Small and medium enterprises
- Socialist market economy
- Society for Mining, Metallurgy, and Exploration
- Solar Mesosphere Explorer
- Sony Music Entertainment
- Spontaneous Music Ensemble
- Standard-Model Extension
- Stone Music Entertainment
- Strathmore railway station
- Structure mapping engine
- Subject-matter expert
- Subsequent memory effect
- Sun Microsystems
- Surface-mount equipment
- Suriname