This is a companion volume to the authors' Smith-Morra Accepted, in which they bring to the public their private collection of some 800 games involving the decline of the Smith-Morra Gambit in the Sicilian Defense. Grandmaster Larry Evans points out in his introduction that declining the gambit is not the correct approach to refuting the offer. The frequently quoted games in which Black is able to win are most often the result of White's failure to aggressively pursue his attacking possibilities. This collection is a superb method of studying the myriad opportunities available to both players.