an abbreviation for Scratching my balls is a common element of Internet slang. It was used historically on Facebook but is now widespread in other forms of computer-mediated communication It is one of many initialisms for expressing bodily reactions inspired by smh(shaking my head) or (scratching my head) or which ever you prefer
for example:
JOHN: wats up
Rich: nothing much
JOHN: you going to the party tonight?
Rich: uh SMB Probably not
JOHN: Lol smb
JOHN: wats up
Rich: nothing much
JOHN: you going to the party tonight?
Rich: uh SMB Probably not
JOHN: Lol smb
by Oreo N/p April 17, 2010