SM devices are often impossible to identify, there seems little or no reasoning behind their labelling - from the look of it I'd suggest it's perhaps a voltage regulator?.
For SM you really need a service manual, that identifies what all the parts are and gives a schematic - but I suspect that's unlikely?.
Next best, would be to check a working unit, and measure the voltages round that device, this will identify if it is actually a voltage regulator, and also what voltage it is, plus the pin connections. You can then try and find one with similar specs.