Hi
As Charly said SME 7x is based on Centos 4.1 so go grab the Centos Kernel ...
For an rpm look here (better use local mirror):
http://centos.cs.ucr.edu/centos/4.1/os/i386/CentOS/RPMS/kernel-sourcecode-2.6.9-11.EL.noarch.rpm
If you want to install via yum:
su -
yum install kernel-sourcecode-2.6.9-11
That should be all you need
Regards
Reinhold
Btw: While Charly is right with his comment... on another Linmodem front (PCTel) I got stuck with -dev only and only installation of -sourcecode did do the trick.
+ Looking at the post again I feel compelled to add that a SME production server probably isn't the right place for compilable kernel source...

...and you might want to install a full CENTOS 4.1 as workplace...
CORRECTION: copy and paste does bad things around "."If you want to install via yum correct the above into:
su -
yum install kernel-sourcecode-2.6.9-11.EL
...as Duncan pointed out below. - When/if the kernel changes you might use his improved "uname" version.