Jeremy Smith is a character from the 3D Universe who is mentioned on the Epsilon Program website for Grand Theft Auto: San Andreas. 
Jeremy Smith is a resident of San Fierro, who had used Inversion Therapy before turning to the Epsilon Program. He has, as suggested by his own testimony, committed an act against his mother, which radio host Lazlow made reference to doing on West Coast Talk Radio's Entertaining America. He states: "Much better than Inversion Therapy. My mother sleeps much easier now that I've joined the fellowship. Kifflom!"