Smegma at one time was suggested to be carcinogenic (cancer causing). However in recent studies the American Cancer Society has rejected this suggestion as a myth used to promote Circumcision.
Smegma is nothing more than the build up of dead skin and secretions of the urethra and glans, as well as urine deposits trapped under the foreskin. If anything it is a sign that the penis has not been washed... in a while.
While it may not be bad for your health, it won't do much for your breath.
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