On an episode of the television show, Newsradio, the resident fool (Matthew) is given a drink that makes him smart. He takes on the new persona of Smatthew, meaning Smart Matthew.
The episode of Newsradio where Matthew becomes Smatthew is based off of the book, Flowers for Algernon.
When two boys who are under the influence of drugs/alcohol (preferably shandy and weed) decide they are horny and wish to give each other a happy ending! They then proceed to admit doing so "but they aren't gay"
Sam: "me and Matt gave each other hand jobs last night, it was bants"
Elliot: "that's called smatting"
Sam: "we're not gay, just mates"