No problems Scuba..
SMP stands for symmetric multi processing. It is a way to use both cpus in one task or in many instances many at once.
First to run an SMP system yoiu need an SMP compaitble board. i.e. an Abit BP6 for Celerons or the newer ones from VIA..
I do not know the exact board off the top of my Head by Anand did a review of it a few weeks ago.
You are correct that windows does not support SMP but I believe you are referring just to windows 9x. Windows 2k and NT have SMP support. Essentially to get SMP to work properly you need to get Win2k, BeOs, or Linux.
Wish you luck and scour teh boards theres bound to be a discusion about SMP somewhere that can provide more info than I.
Gatsby