Smooth endoplasmic reticulum (smooth ER) is a network of interconnected tubules and flattened sacs within the cytoplasm of eukaryotic cells. It is a specialized organelle that lacks the ribosomes found on the rough ER, giving it a smooth appearance under a microscope. The smooth ER plays a crucial role in various cellular processes, including lipid and steroid synthesis, calcium ion storage and regulation, and detoxification.