There are several differences but mostly in the suspension department
Brakes and calipers, rotors are different (as well as the obvious wheels!)
People have tried to use the SM for offroading and overlanding but not exactly suitable due to the shorter travel
Gearing is different too
The different forks also have a different lock to lock so you have a bigger turning circle on the SM than an S
Engine is the same on later ones
Early S models had a lower compression and lower power output. (the E had a pumper carb and more horses). When they brought out the SM they did away with the FCR pumper carb amd all bikes run the same carb set up with a higher compression engine
The lower comp engine copes better with altitude and lower octane fuel so is one that more people want for overlanding
After almost 2 years of researching these bikes the general concensus is that it's better to kit out an S with supermoto wheels and adjust the suspension than try to use an SM for offroading
Hope this helps
Masses of informatio n on ADV rider and Thumpertalk
Some very basic info here
http://www.suzukicycles.org/DR-series/i ... l~isoraami
I have all the bits through now to start work on my bike (I have weighed everything too)
When all swapped over the bike (full fuel) will weigh in at 148 kgs
That's almost 100kgs lighter than my AT (242 kgs)