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A combination of dead skin cells, seminal fluid and excess urine.

It's a natural process that starts during the mid-teen years. The dead skin cells are from the connective tissue that held the foreskin to the glans during childhood.

As soon as you hit your teens, this tissue breaks down which then allows you to retract your foreskin.

Smegma can be washed out with plain water. Make sure you carefully retract your foreskin. Smegma usually builds up behind the inner end of the glans (just behind the bell-shaped tissue known as the corona). Soap isn't advised for use to keep skin irritation to a minimum, especially around such a sensitive area.

In case of smegma, circumcision isn't necessary. Smegma isn't a disease or a form of fungus. Just follow the above steps.
"You have a case of smegma. Just use plain water to wash it out."
Smegma by DylRicho March 16, 2013
Smegma by Nkos October 15, 2010
Buildup of skin and other crud found between the foreskin and penis
yuck...check out all the Smegma underneath my foreskin...DUUUUUUUUUDE!
smegma by Zojase October 20, 2001
An oily, cheese-like substance that builds up on uncircumsized males penises due to poor hygiene. Left unattended it may eventually form a cheese beanie.
Louise: Damn! What is that on the end of your snake, Sam?

Sam: Fuck if I know. I've had it since the circus was in town last month. Smegma?

Louise: Don't even get near me with that. It looks like you been fucking the spigot on the nacho cheese machine.
smegma by Connie Lingquist November 5, 2010
"Would you care for a slice of bread and smegma?"
smegma by Captn Ben November 8, 2005