SMH is a three-letter abbreviation that may refer to:
SMH10 is a Stereo Headset and Intercom with long-range Bluetooth developed by Sena Technologies Inc. SMH10 was released in January 4, 2010. SMH10 allows users to call hands-free on ar Bluetooth enabled mobile phone, listen to stereo music or voice instructions of GPS navigations through Bluetooth. SMH10 also have intercom feature allowing the user and other motorcycle riders with similar device to have conversation among them.
WebBikeWorld.com gave the product a positive review, indicating that for motorcyclists the unit had "all of the desired functionality with a nicely streamlined user interface that makes the system a pleasure to use in the 'real world'" while also offering "outstanding volume and sound qualities".
Association des Scooteristes de France also gave the product a positive review.