The term "smurf" can refer to different things depending on the context. Here are the three most common meanings:

1. The Smurfs: The Smurfs is a Belgian comic franchise created by Peyo in 1958, featuring small, blue, humanoid creatures who live in mushroom-shaped houses in the forest. The word "smurf" is the original Dutch translation of the French "schtroumpf", which is a word Peyo invented during a meal with fellow cartoonist André Franquin when he could not remember the word salt. The Smurfs franchise has expanded into advertising, films, TV series, ice capades, video games, theme parks, and toys, generating $4 billion in revenue by 2008.

2. Money laundering: In the context of money laundering, a "smurf" is a colloquial term for a money launderer who seeks to evade scrutiny from government agencies by breaking up large transactions into a set of smaller transactions that are spread over many different accounts to keep them under regulatory reporting limits and avoid detection. Smurfing is a form of structuring, in which criminals use small, cumulative transactions to remain below financial reporting requirements.

3. Gaming: In online gaming, a "smurf" is an experienced player who uses a new account to deceive other players into thinking they are a beginner. This allows them to play against lower-ranked players and dominate the game, creating a negative experience for the other players.

Its important to note that smurfing is generally frowned upon in both gaming and banking, as it can have a negative impact on the experience of other players or the integrity of the financial system.