Please anybody should drop me user and guest viewing topic codes for SMF
How do I ask support questions the smart way? (http://wiki.simplemachines.org/smf/How_do_I_ask_support_questions_the_smart_way)
How can I get my problems solved faster? (http://wiki.simplemachines.org/smf/How_can_I_get_my_problems_solved_faster)
Also, more description of what you want would be nice.
Last but not least: Do Not use all CAPS!
I have removed the capitals. I would normally have re-phrased the title to better describe what you are requesting help with, but on this occasion I haven't a clue. Please read the links provided by BurkeKnight and try again.
Most probably wants to know when to show a something to guest or logged in user:
like :
<?php
if(!empty($context['user']['is_guest']))
echo 'You are not logged in -- viewing as guest';
else
echo 'Show this to logged in users';