I was talking to my SO on MSN tonight and she asked what i was doing, “Looking at The SDMB.” I replied, “Smelling Damp Moss Badgers?” replied she. This got me thinking, what could SDMB (or MPSIMS, IMHO, or any other acronyms) be misconstrued into by a person who had no idea what it was?
Sour Dough Monkey Bread
Sad Dengenerate Masturbating Bison
Super Duper Milk Bones
It stands for Straight Dope Message Board, of course.
Heh. Cool. I wasn’t expecting that.
I thought everyone knew it stood for Sadism Discipline Masochism Bondage.
Silly Dude, Milk’s Best!
Saint David’s Muted Beatification
However, “Sour Dough Monkey Bread” is still the best! 
Some Dumb Mean Bullies
Super Duper Mighty Bug! Hero to insects everywhere.
(Shoot…Mr. Blue Sky used Super Duper already. Now mine just looks all derivative. Poop.)
Sexy Dumb Man Beef
If it was a board for bestiality devotees - Sexual Deviants Molesting Burros
If it was a board for Lovecraft fans - Some Dark Mindless Beast
If it was a board for Jack Black’s early filmwork - Sonic Death Monkey Band
If it was a board for inside jokes - Somebody’s Discussing Monkey Butlers
Syntactical Derivative Morphing Biology, perhaps?
Simple Domestic Meat Beings
Sit Down Mama’s Boy!
NOT a personal assault or anything. You’re just the only “S” to respond so far…
Scarlett, do me baby!
Schooners,
Dubloons,
Massive
Booty!!!
Arrr!
Seismic Data Mezzanine Broker (yawn).
Salty Dogs, Me Buckos!
if6was9: Sure, dude . . . my bed?
Scarlett does me BAD!
Simple Discussions, Meaningless Blather
Surreptitious Dinousaurs Masticating Bibles.
I Must Harrass Otters.
Mulitple Parrots Seem Imminently Mental, Surely.
Whoops, Spouse Dislikes Madcap Banter 