AFAIK the big difference between the cards is that CF has its own memory controller built into the card whereas the SM card has the controller in the device. Wouldn't just be a matter of getting a SM mem-controller wiring it up to a CF pinout and sticking the whole thing in a CF shaped case with a slot for the SM card? Is this even possible? Or practical? I got curious with the idea when I realized that there aren't any decent PDAs that will take the Smartmedia cards that my digital camera and my MP3 player use. What if you were using your PDA to view pictures and you wanted to copy some pics from your friends camera that used SM? An adapter like this would allow that.