Source : Free On-Line Dictionary of Computing

SMOP
     
        /S-M-O-P/ [Simple (or Small) Matter of Programming] 1. A piece
        of code, not yet written, whose anticipated length is
        significantly greater than its complexity.  Used to refer to a
        program that could obviously be written, but is not worth the
        trouble.  Also used ironically to imply that a difficult
        problem can be easily solved because a program can be written
        to do it; the irony is that it is very clear that writing such
        a program will be a great deal of work.  "It's easy to enhance
        a Fortran compiler to compile COBOL as well; it's just an
        SMOP."  2. Often used ironically by the intended victim when a
        suggestion for a program is made which seems easy to the
        suggester, but is obviously (to the victim) a lot of work.
     
        [{Jargon File}]