Dictionary.net

/S-M-O-P/ [Simple (or Small) Matter of Programming] 1. A pieceof code, not yet written, whose anticipated length issignificantly greater than its complexity. Used to refer to aprogram that could obviously be written, but is not worth thetrouble. Also used ironically to imply that a difficultproblem can be easily solved because a program can be writtento do it; the irony is that it is very clear that writing sucha program will be a great deal of work. "It's easy to enhancea Fortran compiler to compile COBOL as well; it's just anSMOP." 2. Often used ironically by the intended victim when asuggestion for a program is made which seems easy to thesuggester, but is obviously (to the victim) a lot of work.