For a thorough explanation of all SMIL elements and their supported attributes and values, make your way through the W3C's SMIL 2.0 specification located at http://www.w3.org/TR/smil20/cover.html. This chapter should give you a good head start toward understanding the specifics of the system.
As of this writing, the only book dedicated to covering the SMIL 1.0 and 2.0 specification is SMIL for Dummies by Heather Williamson (IDG Books, 2001).
There is a chapter on developing SMIL presentations in Designing Web Audio by Josh Beggs and Dylan Thede (O'Reilly, 2001).
SMIL as it relates to QuickTime is covered in a chapter in QuickTime for the Web by Apple Computer Inc. (Academic Press, 2000).
There are a number of useful online resources for learning more about SMIL.
Go right to the source for a good starting place for research or to keep up to date on the latest developments. See http://www.w3.org/AudioVideo/.
RealNetworks has been very active in developing and supporting SMIL applications. The site includes tutorials for creating SMIL presentations for RealSystem. See http://www.realnetworks.com/devzone/index.html.
This is a great site containing tutorials, product reviews, news, tips, and other useful SMIL information. See http://smw.internet.com/smil/smilhome.html.
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