For your convenience:
  I've included this patch (linux-2.6.14-sparc32smp.diff.gz)
  in case you want to attempt to get SMP working with Linux 2.6.x
  on a non-Ultra machine.  It's been broken for a while.
  This patch went over the linux-sparc list on 25-Jan-2006.
    http://marc.theaimsgroup.com/?l=linux-sparc&m=113822757706953&w=2

  If you try this out, *please* reply to Bob with a working or not
  working status report.  Seems like there's not too many people
  debugging SPARC32 stuff anymore.