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In gaming culture, smurfing is defined as logging into a secret account seperate from a main account as to allow the user to play a game without being detected by his or her peers.

Generally the purpose of smurfing is to improve oneself without compromising the statistics of a main account. It allows gamers to try new strategies, or simply play without worrying about a "record".
David: Didn't see you online at all today.

Rich: I was smurfing earlier, tried the AS50 with the ACOG attachment, was lots of fun. Playing around with some new stuff.

David: Didn't want to mess up your stats I see.
smurfing by pethcirrr July 13, 2012
A person in the higher ranks of a game, usually a team based dps game like overwatch or csgo, who purposly makes a new account or purposly drops down to the lower ranks just to destroy the noobies.
Some dude playing overwatch: Why is this McCree so good?

Guy who is smurfing: Between you and me, I'm smurfing down here on bronze, I'm actually 500.
smurfing by pancakesavage7 June 14, 2017
Gaming term: Entering your regular server under a different name so u can see whats going on without being recognized.

Commonly used by server admins and the like.
l4m3rtw4t: you cock sucking idiot i will spam as much as i like for i am a n00b
l4m3rtw4t: wwwwwwwww0000000wwwwwwwwdddddfkkkkkkk
Player1: Thats not a good idea
l4m3rtw4t: fuck you dick, i own you and will always
{Player1 Signed As ADMIN }
l4m3rtw4t: Shit
smurfing by Moggy006 June 14, 2004
Attempting to hide your identity from administrators and peers by creating a secret account; in gaming culture, this often occurs after being blacklisted under a previous name.
Smurfing is my only option, after getting banned for accidentally killing my teammate in Rainbow Six Siege!
Smurfing by Remie D Gaming May 7, 2017
Purchasing small amounts of pseudoephedrine in several stores or by groups of people, with the purpose of using it to make metamphetamine.
They're off to smurf every pharmacy in the main street.
smurfing by J T Ripper July 2, 2005
Buying up the maximum allowed quantities of pseudoephedrine-based medicines at one location after another for use in the production of crystal meth.
After drug enforcement officers successfully regulated the sale of ephedrine and pseudoephedrine, many large-scale producers of crystal meth were force into smurfing
Smurfing by brap April 4, 2009