Interactive Whiteboard Lessons K-5
Many Smart Notebook files for grades K-2
Web sites for K-3 - Most are not Smart files. They are internet activities that work on the interactive whiteboard. So are these.
Various subjects and levels
The Smart Insider Volume 4 - Smart board resources
Kevin Jarrett's links for many Smart Board resources.
SMART Boards in education wiki - Many links that support teachers using SMARTBoards.
Educational Technology Center links to IWB resources.