A (usually) experienced gamer posing as a newbie under an alternate name.

In online gaming, a smurf is an experienced player who uses a new account to deceive other players into thinking he's a noob (newbie). The purpose is usually to play against less skilled opponents who will under-estimate the 'smurf'. The expected result is that the smurf will pwn (dominate) his opponents and humiliate them further as they have been now beaten by an apparent noob.

A person hired by a Meth cook to purchase psuedoephedrine for them at a local pharmacy.

A TV show featuring 100 little blue communists, two of which are female. Smurfs are led by a dictator and sometimes by Trotsky, when the dictator's off smurfing the town bitch. Always use "smurf" in place of any word possible.

In banking, smurfing refers to splitting of a large financial transaction into multiple smaller transactions, each of which is below a minimum limit (such as $10,000) above which banks must report any financial transaction, precisely for the purpose of evading scrutiny by regulators or law enforcement. Someone who smurfs is a smurf in this context. Usualy hired by drug runners and usualy more than one to move an large amount of cash to launder it.

Can take the place of any number of verbs.

Little blue bastards who use the word "smurf" as a noun, verb, adverb, and adjective. In Smurfland they rule the Realm. But in Middle Earth they are used for sexual practices to tickle the inside of the rectum of the Masters and Lords of the Hobbits in Gondor. However, that's only 10% of them. Within Gondor Smurfs are hunted and killed for the most part.

Smurfs are vicious drunks within their realm. They abuse Smurffet, the only female in the village, and run trains on her. They smurf her with their smurfing rods until she smurfs all over herself. 6 out of the 7 days of the week she runs her trick ass up and down the main road in the valley to the highest bidder. They also gang up on squirrels and tie them down and piss on their faces while Pappa Smurf thrusts his smurf spear into the anal cavity of the defenseless animal. Sometimes Smurffet will drug Pappa Smurf's coffee and will sodomize his blue balled ass until his smurf balls explode smurf juice everywhere.