How do I Open Samsung's .sme files?
Solution 1:
I've not used Kies (for an Android phone?) myself, but there are alternatives if you want to read your text messages on a PC. There are some SMS backup / restore apps in the Android Market that will create a standard XML file on the SD card.
Solution 2:
Take a look at this. It looks like the only way to read it is through Kies.