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/usr/lib/x86_64-linux-gnu/pkgconfig/sm.pc is in libsm-dev 2:1.2.2-1+b1.

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prefix=/usr
exec_prefix=${prefix}
libdir=${prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: SM
Description: X Session Management Library
Version: 1.2.2
Requires:
Requires.private: ice xproto
Cflags: -I${includedir}
Libs: -L${libdir} -lSM