diff --git a/doc/misc/tramp.texi b/doc/misc/tramp.texi
index 424bd8436e4..286f3d42ddb 100644
--- a/doc/misc/tramp.texi
+++ b/doc/misc/tramp.texi
@@ -4438,7 +4438,7 @@ uid=0(root) gid=0(root) groups=0(root)
 
 @anchor{Running a debugger on a remote host}
 @subsection Running a debugger on a remote host
-@cindex @file{gud.el}
+@cindex @file{gud.el} file
 @cindex @code{gdb}
 @cindex @code{perldb}
 
@@ -4489,38 +4489,60 @@ Arguments of the program to be debugged must be literal, can take
 relative or absolute paths, but not remote paths.
 
 
+@anchor{Running remote processes on MS Windows hosts}
 @subsection Running remote processes on MS Windows hosts
 @cindex @command{winexe}
 @cindex @command{powershell}
 
-@command{winexe} runs processes on a remote MS Windows host, and
-@value{tramp} can use it for @code{process-file} and
-@code{start-file-process}.
+@strong{Note}: This is an experimental feature.
 
+The program @command{winexe} from the Samba suite runs processes on a
+remote MS Windows host, and @value{tramp} uses it for
+@code{make-process}, @code{process-file} and
+@code{start-file-process}.  It does not work for remote Samba servers.
+
+Redirection from stdin and to sterr as well as process filters are not
+supported (yet).
+
+@c FIXME: Verify powershell version.
+@vindex tramp-smb-winexe-program
 @code{tramp-smb-winexe-program} specifies the local @command{winexe}
-command.  Powershell V2.0 on the remote host is required to run
-processes triggered from @value{tramp}.
+program.  Powershell V2.0 on the remote MS Windows host is required to
+run processes triggered from @value{tramp}.
 
-@code{explicit-shell-file-name} and @code{explicit-*-args} have to
-be set properly so @kbd{M-x shell @key{RET}} can open a proper remote
-shell on a MS Windows host.  To open @command{cmd}, set it as follows:
+@c https://woshub.com/enable-remote-access-to-admin-shares-in-workgroup/
+The remote user on the remote MS Windows host must be member of the
+local computer Administrators group of that remote MS Windows host.
+Since @command{winexe} uses the administrative share @file{ADMIN$} of
+that remote MS Windows host, the remote MS Windows host must be either
+part of an Active Directory domain, or the Remote UAC (User Account
+Control for remote connections) must be disabled.  The latter can be
+achieved by creating the
+@samp{HKLM\SOFTWARE\Microsoft\Windows\CurrentVersion\Policies\System\ LocalAccountTokenFilterPolicy}
+parameter in the MS Windows registry as DWORD (32-bit) with the value 1.
 
-@lisp
-@group
-(setq explicit-shell-file-name "cmd"
-      explicit-cmd-args '("/q"))
-@end group
-@end lisp
+@vindex tramp-smb-connection-local-powershell-profile
+@vindex tramp-smb-prompt
+@cindex @file{.emacs_powershell} file
+@code{shell} and @code{shell-command} are configured to use
+@command{powershell} on the remote MS Windows host.  If you want to
+change this, consider using another connection-local profile but
+@code{tramp-smb-connection-local-powershell-profile}.
+
+If you run a remote @code{shell}, you might consider to add the
+following line to your local @file{~/.emacs_powershell} file:
+
+@smallexample
+function prompt @{ "PS " + ((Get-Location).Path | Convert-Path) + "> " @}
+@end smallexample
 
 @noindent
-To open @command{powershell} as a remote shell, use this:
+Note, that the configured prompt must match @code{tramp-smb-prompt}.
 
-@lisp
-@group
-(setq explicit-shell-file-name "powershell"
-      explicit-powershell-args '("-file" "-"))
-@end group
-@end lisp
+If you run a remote @code{shell-command}, you must use
+@command{powershell} syntax.  For example, if you want to run a shell
+command from @code{dired}, use the command @t{"(ls * ).Name"} instead
+of @t{"ls"}.
 
 
 @subsection Remote process connection type
diff --git a/etc/NEWS b/etc/NEWS
index 5b064108606..f896241b24d 100644
--- a/etc/NEWS
+++ b/etc/NEWS
@@ -1100,7 +1100,7 @@ blocks.
 
 +++
 *** New command 'hs-toggle-all'.
-This command hide or show all the blocks in the current buffer.
+This command hides or shows all the blocks in the current buffer.
 
 +++
 *** New user option 'hs-display-lines-hidden'.
@@ -1584,10 +1584,8 @@ behavior included additional information about the originating message.
 The new variable 'message-header-use-obsolete-in-reply-to', nil by
 default, can be set to a non-nil value to restore the previous behavior.
 
-** Message
-
 +++
-*** 'message-subject-re-regexp' default value is now derived from 'mail-re-regexps'.
+*** 'message-subject-re-regexp' default value is derived from 'mail-re-regexps'.
 'mail-re-regexps' is a new user option that is easier to customize than
 'message-subject-re-regexp'.  'message-subject-re-regexp' is still
 honored if it was already set.
@@ -1748,7 +1746,7 @@ This contains the list of regular expressions used to match "Re:" and
 international variants of it when modifying the Subject field in
 replies.
 
-** mairix
+** Mairix
 
 ---
 *** 'mairix-search' now keeps its own minibuffer history.
@@ -2027,6 +2025,11 @@ This feature is experimental.
 ---
 *** Implementation of filesystem notifications for connection method "smb".
 
++++
+*** Remote process support has been rewritten for the "smb" connection method.
+For more information, see "(tramp) Running remote processes on MS
+Windows hosts" in the Tramp manual.
+
 +++
 *** New functions to extend the set of operations with a remote implementation.
 The new functions 'tramp-add-external-operation' and
@@ -2545,9 +2548,9 @@ bindings:
 - 'C-x v O D' is bound to 'vc-root-diff-outgoing'.
 
 +++
-*** New display of outgoing revisions count in VC-Dir.
-If there are outgoing revisions, VC-Dir now includes a count of how many
-in its headers, to remind you to push them.
+*** New display of outgoing revisions count in VC Directory.
+If there are outgoing revisions, VC Directory now includes a count of
+how many in its headers, to remind you to push them.
 
 +++
 *** New user option 'vc-async-checkin' to enable async checkin operations.
diff --git a/lisp/net/tramp-adb.el b/lisp/net/tramp-adb.el
index 5d6c053868b..8ea559bc9b3 100644
--- a/lisp/net/tramp-adb.el
+++ b/lisp/net/tramp-adb.el
@@ -756,6 +756,7 @@ PRESERVE-UID-GID and PRESERVE-EXTENDED-ATTRIBUTES are completely ignored."
 	      (with-current-buffer outbuf
 		(insert-buffer-substring (tramp-get-connection-buffer v)))
 	      (when (and display (get-buffer-window outbuf t)) (redisplay))))
+
 	;; When the user did interrupt, we should do it also.  We use
 	;; return code -1 as marker.
 	(quit
diff --git a/lisp/net/tramp-sh.el b/lisp/net/tramp-sh.el
index 5ed3e91da24..0f709b69323 100644
--- a/lisp/net/tramp-sh.el
+++ b/lisp/net/tramp-sh.el
@@ -3369,6 +3369,7 @@ will be used."
                 (insert
 		 (tramp-get-buffer-string (tramp-get-connection-buffer v))))
 	      (when (and display (get-buffer-window outbuf t)) (redisplay))))
+
 	;; When the user did interrupt, we should do it also.  We use
 	;; return code -1 as marker.
 	(quit
diff --git a/lisp/net/tramp-smb.el b/lisp/net/tramp-smb.el
index fdda945f120..7805db7a6b7 100644
--- a/lisp/net/tramp-smb.el
+++ b/lisp/net/tramp-smb.el
@@ -239,6 +239,7 @@ See `tramp-actions-before-shell' for more info.")
      . tramp-handle-directory-files-and-attributes)
     (dired-compress-file . ignore)
     (dired-uncache . tramp-handle-dired-uncache)
+    ;; TODO: Add implementation.
     (exec-path . ignore)
     (expand-file-name . tramp-smb-handle-expand-file-name)
     (file-accessible-directory-p . tramp-handle-file-accessible-directory-p)
@@ -286,7 +287,7 @@ See `tramp-actions-before-shell' for more info.")
     (make-directory-internal . ignore)
     (make-lock-file-name . tramp-handle-make-lock-file-name)
     (make-nearby-temp-file . tramp-handle-make-nearby-temp-file)
-    (make-process . ignore)
+    (make-process . tramp-smb-handle-make-process)
     (make-symbolic-link . tramp-smb-handle-make-symbolic-link)
     (memory-info . ignore)
     (process-attributes . ignore)
@@ -297,8 +298,8 @@ See `tramp-actions-before-shell' for more info.")
     (set-file-selinux-context . ignore)
     (set-file-times . tramp-smb-handle-set-file-times)
     (set-visited-file-modtime . tramp-handle-set-visited-file-modtime)
-    (shell-command . tramp-handle-shell-command)
-    (start-file-process . tramp-smb-handle-start-file-process)
+    (shell-command . tramp-smb-handle-shell-command)
+    (start-file-process . tramp-handle-start-file-process)
     (substitute-in-file-name . tramp-smb-handle-substitute-in-file-name)
     (temporary-file-directory . tramp-handle-temporary-file-directory)
     (tramp-get-home-directory . tramp-smb-handle-get-home-directory)
@@ -1266,6 +1267,79 @@ PRESERVE-UID-GID and PRESERVE-EXTENDED-ATTRIBUTES are completely ignored."
     (unless (file-directory-p dir)
       (tramp-error v 'file-error "Couldn't make directory %s" dir))))
 
+(defvar tramp-smb-matching-line nil
+  "Regexp to delete from current buffer.")
+
+(defun tramp-smb-delete-matching-lines (string)
+  "Delete matching lines in current buffer.
+Remove this function from `comint-preoutput-filter-functions'."
+  (save-excursion
+    (goto-char (point-min))
+    (unless
+	(zerop (delete-matching-lines tramp-smb-matching-line))
+      (setq tramp-smb-matching-line nil)
+      (remove-hook 'comint-preoutput-filter-functions
+		   #'tramp-smb-delete-matching-lines 'local))
+    string))
+
+;; We use BUFFER also as connection buffer during setup.  Because of
+;; this, its original contents must be saved, and restored once
+;; connection has been setup.
+(defun tramp-smb-handle-make-process (&rest args)
+  "Like `make-process' for Tramp files.
+If method parameter `tramp-direct-async' and connection-local variable
+`tramp-direct-async-process' are non-nil, an alternative implementation
+will be used."
+  (if (tramp-direct-async-process-p args)
+      (apply #'tramp-handle-make-process args)
+    (tramp-skeleton-make-process args nil t
+      (let* ((command (string-join command " "))
+	     (bmp (and (buffer-live-p buffer) (buffer-modified-p buffer)))
+	     p)
+	(with-tramp-saved-connection-properties
+	    v '(" process-name" " process-buffer")
+	  (unwind-protect
+	      (save-excursion
+		(save-restriction
+		  ;; Set the new process properties.
+		  (tramp-set-connection-property v " process-name" name)
+		  (tramp-set-connection-property v " process-buffer" buffer)
+		  ;; Activate narrowing in order to save BUFFER contents.
+		  (with-current-buffer (tramp-get-connection-buffer v)
+		    (let ((buffer-undo-list t))
+		      (narrow-to-region (point-max) (point-max))
+		      (tramp-smb-call-winexe v)
+		      (tramp-message v 6 "%s" command)
+		      (tramp-send-string v command)
+		      (setq
+		       tramp-smb-matching-line (rx bol (literal command) eol))
+		      (add-hook 'comint-preoutput-filter-functions
+				#'tramp-smb-delete-matching-lines nil 'local)))
+		  (setq p (tramp-get-connection-process v))
+		  ;; Set sentinel and filter.
+		  (when sentinel
+		    (set-process-sentinel p sentinel))
+		  (when filter
+		    (set-process-filter p filter))
+		  (process-put p 'remote-command orig-command)
+		  ;; Set query flag and process marker for this
+		  ;; process.  We ignore errors, because the process
+		  ;; could have finished already.
+		  (ignore-errors
+		    (set-process-query-on-exit-flag p (null noquery))
+		    (set-marker (process-mark p) (point)))
+		  ;; Return value.
+		  p))
+
+	    ;; Save exit.
+	    ;; FIXME: Does `tramp-get-connection-buffer' return the proper value?
+	    (with-current-buffer (tramp-get-connection-buffer v)
+	      (if (string-search tramp-temp-buffer-name (buffer-name))
+		  (progn
+		    (set-process-buffer (tramp-get-connection-process v) nil)
+		    (kill-buffer (current-buffer)))
+		(set-buffer-modified-p bmp)))))))))
+
 (defun tramp-smb-handle-make-symbolic-link
     (target linkname &optional ok-if-already-exists)
   "Like `make-symbolic-link' for Tramp files."
@@ -1286,120 +1360,62 @@ PRESERVE-UID-GID and PRESERVE-EXTENDED-ATTRIBUTES are completely ignored."
 (defun tramp-smb-handle-process-file
   (program &optional infile destination display &rest args)
   "Like `process-file' for Tramp files."
-  ;; The implementation is not complete yet.
-  (when (and (numberp destination) (zerop destination))
-    (error "Implementation does not handle immediate return"))
-
-  (with-parsed-tramp-file-name (expand-file-name default-directory) nil
-    (let* ((name (file-name-nondirectory program))
-	   (name1 name)
-	   (i 0)
-	   input tmpinput outbuf command ret)
-
-      ;; Determine input.
-      (when infile
-	(setq infile (file-name-unquote (expand-file-name infile)))
-	(if (tramp-equal-remote default-directory infile)
-	    ;; INFILE is on the same remote host.
-	    (setq input (tramp-unquote-file-local-name infile))
-	  ;; INFILE must be copied to remote host.
-	  (setq input (tramp-make-tramp-temp-file v)
-		tmpinput (tramp-make-tramp-file-name v input))
-	  (copy-file infile tmpinput t))
-	;; Transform input into a filename powershell does understand.
-	(setq input (format "//%s%s" host input)))
-
-      ;; Determine output.
-      (cond
-       ;; Just a buffer.
-       ((bufferp destination)
-	(setq outbuf destination))
-       ;; A buffer name.
-       ((stringp destination)
-	(setq outbuf (get-buffer-create destination)))
-       ;; (REAL-DESTINATION ERROR-DESTINATION)
-       ((consp destination)
-	;; output.
-	(cond
-	 ((bufferp (car destination))
-	  (setq outbuf (car destination)))
-	 ((stringp (car destination))
-	  (setq outbuf (get-buffer-create (car destination))))
-	 ((car destination)
-	  (setq outbuf (current-buffer))))
-	;; stderr.
-	(tramp-warning v "%s" "STDERR not supported"))
-       ;; 't
-       (destination
-	(setq outbuf (current-buffer))))
+  ;; STDERR is not impelmemted.
+  (when (consp destination)
+    (setcdr destination `(,tramp-cache-undefined)))
+  (tramp-skeleton-process-file program infile destination display args
+    (let ((name
+	   (string-replace "*tramp" "*tramp process" (tramp-buffer-name v))))
+      ;; Transform input into a filename powershell does understand.
+      (when input
+	(setq input
+	      (and (not (string-equal input (tramp-get-remote-null-device v)))
+		   (format "//%s%s" host input))))
 
       ;; Construct command.
       (setq command (string-join (cons program args) " ")
 	    command (if input
 			(format
-			 "get-content %s | & %s"
+			 "Get-Content %s | & %s"
 			 (tramp-smb-shell-quote-argument input) command)
-		      (format "& %s" command)))
-
-      (while (get-process name1)
-	;; NAME must be unique as process name.
-	(setq i (1+ i)
-	      name1 (format "%s<%d>" name i)))
+		      (format "%s" command)))
 
       ;; Call it.
       (condition-case nil
 	  (with-tramp-saved-connection-properties
 	      v '(" process-name" " process-buffer")
 	    ;; Set the new process properties.
-	    (tramp-set-connection-property v " process-name" name1)
+	    (tramp-set-connection-property v " process-name" name)
 	    (tramp-set-connection-property
-	     v " process-buffer"
-	     (or outbuf (generate-new-buffer tramp-temp-buffer-name)))
-	    (tramp-flush-connection-property v " process-exit-status")
+	     ;; v " process-buffer"
+	     ;; (or outbuf (generate-new-buffer tramp-temp-buffer-name)))
+	     v " process-buffer" (generate-new-buffer tramp-temp-buffer-name))
 	    (with-current-buffer (tramp-get-connection-buffer v)
 	      ;; Preserve buffer contents.
 	      (narrow-to-region (point-max) (point-max))
 	      (tramp-smb-call-winexe v)
-	      (when (tramp-smb-get-share v)
-		(tramp-smb-send-command
-		 v (format "cd //%s%s" host
-			   (tramp-smb-shell-quote-argument
-			    (file-name-directory localname)))))
-	      (tramp-smb-send-command v command)
-	      ;; Preserve command output.
-	      (narrow-to-region (point-max) (point-max))
-	      (let ((p (tramp-get-connection-process v)))
-		(tramp-smb-send-command v "exit $lasterrorcode")
-		(while (process-live-p p)
-		  (sleep-for 0.1)
-		  (setq ret (process-exit-status p))))
-	      (delete-region (point-min) (point-max))
-	      (widen)))
+	      (tramp-flush-connection-property v " process-exit-status")
+	      (tramp-smb-send-command
+	       v (format "%s; exit -not $?" command))
+	      (while (not (setq ret (tramp-get-connection-property
+				     v " process-exit-status")))
+		(sleep-for 0.1))
+	      (unless (natnump ret) (setq ret 1))
+	      ;; We should add the output anyway.
+	      (when outbuf
+		(with-current-buffer outbuf
+		  (insert-buffer-substring (tramp-get-connection-buffer v)))
+		(when (and display (get-buffer-window outbuf t)) (redisplay)))))
 
 	;; When the user did interrupt, we should do it also.  We use
 	;; return code -1 as marker.
 	(quit
+	 (kill-buffer (tramp-get-connection-buffer v))
 	 (setq ret -1))
 	;; Handle errors.
 	(error
-	 (setq ret 1)))
-
-      ;; We should redisplay the output.
-      (when (and display outbuf (get-buffer-window outbuf t)) (redisplay))
-
-      ;; Cleanup.  We remove all file cache values for the connection,
-      ;; because the remote process could have changed them.
-      (when tmpinput (delete-file tmpinput))
-      ;; FIXME: Does connection-property " process-buffer" still exist?
-      (unless outbuf
-	(kill-buffer (tramp-get-connection-property v " process-buffer")))
-      (when process-file-side-effects
-	(tramp-flush-directory-properties v "/"))
-
-      ;; Return exit status.
-      (if (equal ret -1)
-	  (keyboard-quit)
-	ret))))
+	 (kill-buffer (tramp-get-connection-buffer v))
+	 (setq ret 1))))))
 
 (defun tramp-smb-handle-rename-file
   (filename newname &optional ok-if-already-exists)
@@ -1543,62 +1559,18 @@ PRESERVE-UID-GID and PRESERVE-EXTENDED-ATTRIBUTES are completely ignored."
         (tramp-smb-shell-quote-localname v)
         (format-time-string "%Y:%m:%d-%H:%M:%S" (tramp-defined-time time))))))
 
-;; We use BUFFER also as connection buffer during setup.  Because of
-;; this, its original contents must be saved, and restored once
-;; connection has been setup.
-(defun tramp-smb-handle-start-file-process (name buffer program &rest args)
-  "Like `start-file-process' for Tramp files."
-  (with-parsed-tramp-file-name default-directory nil
-    (let* ((buffer
-	    (if buffer
-		(get-buffer-create buffer)
-	      ;; BUFFER can be nil.  We use a temporary buffer.
-	      (generate-new-buffer tramp-temp-buffer-name)))
-	   (command (string-join (cons program args) " "))
-	   (bmp (and (buffer-live-p buffer) (buffer-modified-p buffer)))
-	   (name1 name)
-	   (i 0)
-	   p)
-      (unwind-protect
-	  (with-tramp-saved-connection-properties
-	      v '(" process-name" " process-buffer")
-	    (save-excursion
-	      (save-restriction
-		(while (get-process name1)
-		  ;; NAME must be unique as process name.
-		  (setq i (1+ i)
-			name1 (format "%s<%d>" name i)))
-		;; Set the new process properties.
-		(tramp-set-connection-property v " process-name" name1)
-		(tramp-set-connection-property v " process-buffer" buffer)
-		;; Activate narrowing in order to save BUFFER contents.
-		(with-current-buffer (tramp-get-connection-buffer v)
-		  (let ((buffer-undo-list t))
-		    (narrow-to-region (point-max) (point-max))
-		    (tramp-smb-call-winexe v)
-		    (when (tramp-smb-get-share v)
-		      (tramp-smb-send-command
-		       v (format
-			  "cd //%s%s"
-			  host
-			  (tramp-smb-shell-quote-argument
-			   (file-name-directory localname)))))
-		    (tramp-message v 6 "(%s); exit" command)
-		    (tramp-send-string v command)))
-		(setq p (tramp-get-connection-process v))
-		(when program
-		  (process-put p 'remote-command (cons program args)))
-		;; Return value.
-		p)))
+(defun tramp-smb-handle-shell-command
+    (command &optional output-buffer error-buffer)
+  "Like `shell-command' for Tramp files."
 
-	;; Save exit.
-	;; FIXME: Does `tramp-get-connection-buffer' return the proper value?
-	(with-current-buffer (tramp-get-connection-buffer v)
-	  (if (string-search tramp-temp-buffer-name (buffer-name))
-	      (progn
-		(set-process-buffer (tramp-get-connection-process v) nil)
-		(kill-buffer (current-buffer)))
-	    (set-buffer-modified-p bmp)))))))
+  (let* (;; "& wait" is added by `dired-shell-stuff-it'.
+	 (asynchronous
+	  (string-match-p
+	   (rx (? (* blank) "& wait") (* blank) "&" (* blank) eos) command))
+	 (command (substring command 0 asynchronous))
+	 (command (string-join `("\"" "&" "{" ,command "}" "\"") " "))
+	 (command (if asynchronous (concat command "; exit &") command)))
+    (tramp-handle-shell-command command output-buffer error-buffer)))
 
 (defun tramp-smb-handle-substitute-in-file-name (filename)
   "Like `substitute-in-file-name' for Tramp files.
@@ -1661,25 +1633,28 @@ VEC or USER, or if there is no home directory, return nil."
       (when (string-match (rx bol (? "/") (group (+ (not "/"))) "/") localname)
 	(match-string 1 localname)))))
 
-(defun tramp-smb-get-localname (vec)
+(defun tramp-smb-get-localname (vec &optional share)
   "Return the file name of LOCALNAME.
+If SHARE is non-nil, include the share name.
 If VEC has no cifs capabilities, exchange \"/\" by \"\\\\\"."
   (save-match-data
     (let ((localname (tramp-file-name-unquote-localname vec)))
-      (setq
-       localname
-       (if (string-match
-	    (rx bol (? "/") (+ (not "/")) (group "/" (* nonl))) localname)
-	   ;; There is a share, separated by "/".
-	   (if (not (tramp-smb-get-cifs-capabilities vec))
-	       (mapconcat
-		(lambda (x) (if (equal x ?/) "\\" (char-to-string x)))
-		(match-string 1 localname) "")
-	     (match-string 1 localname))
-	 ;; There is just a share.
-	 (if (string-match (rx bol (? "/") (group (+ (not "/"))) eol) localname)
-	     (match-string 1 localname)
-	   "")))
+      (unless share
+	(setq
+	 localname
+	 (if (string-match
+	      (rx bol (? "/") (+ (not "/")) (group "/" (* nonl))) localname)
+	     ;; There is a share, separated by "/".
+	     (if (not (tramp-smb-get-cifs-capabilities vec))
+		 (mapconcat
+		  (lambda (x) (if (equal x ?/) "\\" (char-to-string x)))
+		  (match-string 1 localname) "")
+	       (match-string 1 localname))
+	   ;; There is just a share.
+	   (if (string-match
+		(rx bol (? "/") (group (+ (not "/"))) eol) localname)
+	       (match-string 1 localname)
+	     ""))))
 
       ;; Sometimes we have discarded `substitute-in-file-name'.
       (when (string-match (rx (group "$$") (| "/" eol)) localname)
@@ -1939,7 +1914,13 @@ function waits for output unless NOOUTPUT is set."
   (tramp-smb-maybe-open-connection vec)
   (tramp-message vec 6 "%s" command)
   (tramp-send-string vec command)
-  (unless nooutput (tramp-smb-wait-for-output vec)))
+  (unless nooutput
+    (prog1
+	(tramp-smb-wait-for-output vec)
+      (with-current-buffer (tramp-get-connection-buffer vec)
+	(save-excursion
+	  (goto-char (point-min))
+	  (delete-matching-lines (rx bol (literal command) eol)))))))
 
 (defun tramp-smb-maybe-open-connection (vec &optional argument)
   "Maybe open a connection to HOST, log in as USER, using `tramp-smb-program'.
@@ -2047,6 +2028,11 @@ If ARGUMENT is non-nil, use it as argument for
 
 	      (let* (coding-system-for-read
 		     (process-connection-type tramp-process-connection-type)
+		     ;; There might be some unfortune values of
+                     ;; `tramp-smb-connection-local-default-system-variables'.
+                     ;(path-separator (default-value 'path-separator))
+                     ;(null-device (default-value 'null-device))
+                     ;(exec-suffixes (default-value 'exec-suffixes))
 		     (p (apply #'tramp-start-process vec
 			       (tramp-get-connection-name vec)
 			       (tramp-get-connection-buffer vec)
@@ -2054,6 +2040,10 @@ If ARGUMENT is non-nil, use it as argument for
 				   tramp-smb-winexe-program tramp-smb-program)
 			       args)))
 
+		;; Set sentinel.  Initialize variables.
+		(set-process-sentinel p #'tramp-process-sentinel)
+		(setq tramp-current-connection (cons vec (current-time)))
+
 		;; Set connection-local variables.
 		(tramp-set-connection-local-variables vec)
 
@@ -2104,7 +2094,9 @@ Removes smb prompt.  Returns nil if an error message has appeared."
 	  (inhibit-read-only t))
 
       ;; Read pending output.
-      (while (not (search-forward-regexp tramp-smb-prompt nil t))
+      (tramp-accept-process-output p)
+      (while (and (process-live-p p)
+		  (not (search-forward-regexp tramp-smb-prompt nil t)))
 	(while (tramp-accept-process-output p))
 	(goto-char (point-min)))
       (tramp-message vec 6 "%S\n%s" p (buffer-string))
@@ -2138,6 +2130,10 @@ Removes smb prompt.  Returns nil if an error message has appeared."
   (when (tramp-file-name-port vec)
     (tramp-error vec 'file-error "Port not supported for remote processes"))
 
+  ;; Check share.
+  (unless (tramp-smb-get-share vec)
+    (tramp-error vec 'file-error "Default directory must contain a share."))
+
   ;; In case of "NT_STATUS_RPC_SS_CONTEXT_MISMATCH", the remote server
   ;; is a Samba server.  winexe cannot install the respective service there.
   (tramp-smb-maybe-open-connection
@@ -2150,7 +2146,9 @@ Removes smb prompt.  Returns nil if an error message has appeared."
 
   ;; Suppress "^M".  Shouldn't we specify utf8?
   (set-process-coding-system (tramp-get-connection-process vec) 'raw-text-dos)
-
+  ;; Enable UTF-8 encoding.  Suppress "^M".
+  ;; (set-process-coding-system (tramp-get-connection-process vec) 'utf-8-dos)
+  ;; (tramp-smb-send-command vec "$PSDefaultParameterValues['*:Encoding'] = 'utf8'")
   ;; Set width to 128 ($bufsize.Width) or 102 ($winsize.Width),
   ;; respectively.  $winsize.Width cannot be larger.  This avoids
   ;; mixing prompt and long error messages.
@@ -2160,16 +2158,23 @@ Removes smb prompt.  Returns nil if an error message has appeared."
   (tramp-smb-send-command vec "$bufsize.Width = 128")
   (tramp-smb-send-command vec "$winsize.Width = 102")
   (tramp-smb-send-command vec "$rawui.BufferSize = $bufsize")
-  (tramp-smb-send-command vec "$rawui.WindowSize = $winsize"))
+  (tramp-smb-send-command vec "$rawui.WindowSize = $winsize")
+  ;; Goto `default-directory'.
+  (tramp-smb-send-command
+   vec (format
+	"cd //%s%s"
+	(tramp-file-name-host vec)
+	(tramp-smb-shell-quote-localname vec 'share))))
 
 (defun tramp-smb-shell-quote-argument (s)
   "Similar to `shell-quote-argument', but uses Windows cmd syntax."
   (let ((system-type 'ms-dos))
     (tramp-unquote-shell-quote-argument s)))
 
-(defun tramp-smb-shell-quote-localname (vec)
-  "Call `tramp-smb-shell-quote-argument' on localname of VEC."
-  (tramp-smb-shell-quote-argument (tramp-smb-get-localname vec)))
+(defun tramp-smb-shell-quote-localname (vec &optional share)
+  "Call `tramp-smb-shell-quote-argument' on localname of VEC.
+SHARE will be passed to the call of `tramp-smb-get-localname'."
+  (tramp-smb-shell-quote-argument (tramp-smb-get-localname vec share)))
 
 ;;; Default connection-local variables for Tramp.
 
@@ -2194,6 +2199,57 @@ Removes smb prompt.  Returns nil if an error message has appeared."
  `(:application tramp :protocol ,tramp-smb-method)
  'tramp-smb-connection-local-default-system-profile)
 
+;; (defconst tramp-smb-connection-local-bash-variables
+;;   '((explicit-shell-file-name . "bash")
+;;     (explicit-bash-args . ("--norc" "--noediting" "-i"))
+;;     (shell-file-name . "bash")
+;;     (shell-command-switch . "-c"))
+;;   "Default connection-local bash variables for remote smb connections.")
+
+;; (connection-local-set-profile-variables
+;;  'tramp-smb-connection-local-bash-profile
+;;  tramp-smb-connection-local-bash-variables)
+
+(defconst tramp-smb-connection-local-powershell-variables
+  `((explicit-shell-file-name . "powershell")
+    (explicit-powershell-args . ("-file" "-"))
+    (shell-file-name . "powershell")
+    (shell-command-switch . "-command")
+    (shell-history-file-name . t))
+  "Default connection-local powershell variables for remote smb connections.")
+
+(connection-local-set-profile-variables
+ 'tramp-smb-connection-local-powershell-profile
+ tramp-smb-connection-local-powershell-variables)
+
+(defun tramp-smb-shell-prompt ()
+  "Set `comint-prompt-regexp' to a proper value."
+  ;; Used for remote `shell-mode' buffers.
+  (when (tramp-smb-file-name-p default-directory)
+    (setq-local comint-prompt-regexp tramp-smb-prompt)))
+
+;; (defconst tramp-smb-connection-local-cmd-variables
+;;   '((explicit-shell-file-name . "cmd")
+;;     (explicit-cmd-args . ("/Q"))
+;;     (shell-file-name . "cmd")
+;;     (shell-command-switch . "/C"))
+;;   "Default connection-local cmd variables for remote smb connections.")
+
+;; (connection-local-set-profile-variables
+;;  'tramp-smb-connection-local-cmd-profile
+;;  tramp-smb-connection-local-cmd-variables)
+
+(with-eval-after-load 'shell
+  (connection-local-set-profiles
+   `(:application tramp :protocol ,tramp-smb-method)
+   'tramp-smb-connection-local-powershell-profile)
+  (add-hook 'shell-mode-hook
+	    #'tramp-smb-shell-prompt)
+  (add-hook 'tramp-smb-unload-hook
+	    (lambda ()
+	      (remove-hook 'shell-mode-hook
+			   #'tramp-smb-shell-prompt))))
+
 (add-hook 'tramp-unload-hook
 	  (lambda ()
 	    (unload-feature 'tramp-smb 'force)))
diff --git a/test/lisp/net/tramp-tests.el b/test/lisp/net/tramp-tests.el
index 76e9a47e41b..b2caa3ebdf1 100644
--- a/test/lisp/net/tramp-tests.el
+++ b/test/lisp/net/tramp-tests.el
@@ -5338,18 +5338,36 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	   kill-buffer-query-functions)
       (unwind-protect
 	  (progn
-	    ;; We cannot use "/bin/true" and "/bin/false"; those paths
-	    ;; do not exist on MS Windows.
-	    (should (zerop (process-file "true")))
-	    (should-not (zerop (process-file "false")))
+	    ;; In the "smb" case, default-directory must have a share.
+	    (when (tramp--test-smb-p)
+	      (let ((default-directory
+		     (concat (file-remote-p default-directory) "/")))
+		(should-not
+		 (zerop (process-file "exit" nil nil nil "-not" "$true")))))
+	    (should
+	     (zerop
+	      (if (tramp--test-smb-p)
+		  ;; $true is converted to 1 in Powershell.
+		  (process-file "exit" nil nil nil "-not" "$true")
+		(process-file "true"))))
+	    (should-not
+	     (zerop
+	      (if (tramp--test-smb-p)
+		  ;; $false is converted to 0 in Powershell.
+		  (process-file "exit" nil nil nil "-not" "$false")
+		(process-file "false"))))
 	    (should-not (zerop (process-file "binary-does-not-exist")))
 	    ;; Return exit code.
-	    (should (= 42 (process-file
-			   (tramp--test-shell-file-name) nil nil nil
-			   (tramp--test-shell-command-switch) "exit 42")))
+	    ;; FIXME: Make it work with the shell also in the "smb" case.
+	    (should
+	     (= 42 (if (tramp--test-smb-p)
+		       (process-file "exit" nil nil nil "42")
+		     (process-file
+		      (tramp--test-shell-file-name) nil nil nil
+		      (tramp--test-shell-command-switch) "exit 42"))))
 	    ;; Return exit code in case the process is interrupted,
 	    ;; and there's no indication for a signal describing string.
-	    (unless (tramp--test-sshfs-p)
+	    (unless (or (tramp--test-sshfs-p) (tramp--test-smb-p))
 	      (let (process-file-return-signal-string)
 		(should
 		 (= (+ 128 2)
@@ -5358,7 +5376,7 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 		     (tramp--test-shell-command-switch) "kill -2 $$")))))
 	    ;; Return string in case the process is interrupted and
 	    ;; there's an indication for a signal describing string.
-	    (unless (tramp--test-sshfs-p)
+	    (unless (or (tramp--test-sshfs-p) (tramp--test-smb-p))
 	      (let ((process-file-return-signal-string t))
 		(should
 		 (string-match-p
@@ -5375,7 +5393,12 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	      (with-temp-buffer
 		(write-region "foo" nil tmp-name)
 		(should (file-exists-p tmp-name))
-		(should (zerop (process-file "ls" nil destination nil fnnd)))
+		(should
+		 (zerop
+		  (if (tramp--test-smb-p)
+		      (process-file
+		       (format "(ls %s).Name" fnnd) nil destination)
+		    (process-file "ls" nil destination nil fnnd))))
 		(with-current-buffer
 		    (if (bufferp destination) destination (current-buffer))
 		  ;; "ls" could produce colorized output.
@@ -5390,7 +5413,12 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 		  (goto-char (point-max)))
 
 		;; Second run.  The output must be appended.
-		(should (zerop (process-file "ls" nil destination t fnnd)))
+		(should
+		 (zerop
+		  (if (tramp--test-smb-p)
+		      (process-file
+		       (format "(ls %s).Name" fnnd) nil destination t)
+		    (process-file "ls" nil destination t fnnd))))
 		(with-current-buffer
 		    (if (bufferp destination) destination (current-buffer))
 		  ;; "ls" could produce colorized output.
@@ -5416,7 +5444,9 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 		(write-region "foo" nil tmp-name)
 		(should (file-exists-p tmp-name))
 		(should (zerop (process-file "cat" tmp-name t)))
-		(should (string-equal "foo" (buffer-string)))
+		(should
+		 (string-equal
+		  (if (tramp--test-smb-p) "foo\n" "foo") (buffer-string)))
 		(should-not (get-buffer-window (current-buffer) t))
 		(delete-file tmp-name)))
 
@@ -5433,7 +5463,8 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	    ;; 	(delete-file tmp-name)))
 
 	    ;; Check remote and local STDERR.
-	    (unless (tramp--test-sshfs-p)
+	    ;; FIXME: tramp-smb.el should implement this.
+	    (unless (or (tramp--test-sshfs-p) (tramp--test-smb-p))
 	      (dolist (local '(nil t))
 		(setq tmp-name (tramp--test-make-temp-name local quoted))
 		(should-not
@@ -5475,30 +5506,32 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	  kill-buffer-query-functions command proc)
 
       ;; Simple process.
-      (unwind-protect
-	  (with-temp-buffer
-	    (setq command '("cat")
-		  proc
-		  (apply #'start-file-process "test1" (current-buffer) command))
-	    (should (processp proc))
-	    (should (equal (process-status proc) 'run))
-	    (should (equal (process-get proc 'remote-command) command))
-	    (process-send-string proc "foo\n")
-	    (process-send-eof proc)
-	    ;; Read output.
-	    (with-timeout (10 (tramp--test-timeout-handler))
-	      (while (< (- (point-max) (point-min)) (length "foo"))
-		(while (accept-process-output proc 0 nil t))))
-            ;; Some `cat' implementations do not support the `cat -'
-            ;; call.  We skip then.
-            (skip-unless
-             (not
-              (string-match-p (rx "cat: -: input file is output file\n")
-                              (buffer-string))))
-	    (should (string-match-p "foo" (buffer-string))))
+      (unless (tramp--test-smb-p)
+	(unwind-protect
+	    (with-temp-buffer
+	      (setq command '("cat")
+		    proc
+		    (apply
+		     #'start-file-process "test1" (current-buffer) command))
+	      (should (processp proc))
+	      (should (equal (process-status proc) 'run))
+	      (should (equal (process-get proc 'remote-command) command))
+	      (process-send-string proc "foo\n")
+	      (process-send-eof proc)
+	      ;; Read output.
+	      (with-timeout (10 (tramp--test-timeout-handler))
+		(while (< (- (point-max) (point-min)) (length "foo"))
+		  (while (accept-process-output proc 0 nil t))))
+              ;; Some `cat' implementations do not support the `cat -'
+              ;; call.  We skip then.
+              (skip-unless
+               (not
+		(string-match-p (rx "cat: -: input file is output file\n")
+				(buffer-string))))
+	      (should (string-match-p "foo" (buffer-string))))
 
-	;; Cleanup.
-	(ignore-errors (delete-process proc)))
+	  ;; Cleanup.
+	  (ignore-errors (delete-process proc))))
 
       ;; Simple process using a file.
       (unwind-protect
@@ -5512,7 +5545,7 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	    (should (equal (process-get proc 'remote-command) command))
 	    ;; Read output.
 	    (with-timeout (10 (tramp--test-timeout-handler))
-	      (while (< (- (point-max) (point-min)) (length "foo"))
+	      (while (not (string-match-p "foo" (buffer-string)))
 		(while (accept-process-output proc 0 nil t))))
 	    (should (string-match-p "foo" (buffer-string))))
 
@@ -5522,6 +5555,8 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	  (delete-file tmp-name)))
 
       ;; Process filter.
+      ;; FIXME: tramp-smb.el should implement this.
+      (unless (tramp--test-smb-p)
       (unwind-protect
 	  (with-temp-buffer
 	    (setq command '("cat")
@@ -5542,7 +5577,7 @@ This tests also `make-symbolic-link', `file-truename' and `add-name-to-file'."
 	    (should (string-match-p "foo" (buffer-string))))
 
 	;; Cleanup.
-	(ignore-errors (delete-process proc)))
+	(ignore-errors (delete-process proc))))
 
       ;; Disabled process filter.  It doesn't work reliable.
       (unless t
@@ -5672,32 +5707,33 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
       (should-not (apply #'make-process nil)) ; Use `apply' to avoid warnings.
 
       ;; Simple process.
-      (unwind-protect
-	  (with-temp-buffer
-	    (setq command '("cat")
-		  proc
-		  (make-process
-		   :name "test1" :buffer (current-buffer) :command command
-		   :file-handler t))
-	    (should (processp proc))
-	    (should (equal (process-status proc) 'run))
-	    (should (equal (process-get proc 'remote-command) command))
-	    (process-send-string proc "foo\n")
-	    (process-send-eof proc)
-	    ;; Read output.
-	    (with-timeout (10 (tramp--test-timeout-handler))
-	      (while (< (- (point-max) (point-min)) (length "foo"))
-		(while (accept-process-output proc 0 nil t))))
-            ;; Some `cat' implementations do not support the `cat -'
-            ;; call.  We skip then.
-            (skip-unless
-             (not
-              (string-match-p (rx "cat: -: input file is output file\n")
-                              (buffer-string))))
-	    (should (string-match-p "foo" (buffer-string))))
+      (unless (tramp--test-smb-p)
+	(unwind-protect
+	    (with-temp-buffer
+	      (setq command '("cat")
+		    proc
+		    (make-process
+		     :name "test1" :buffer (current-buffer) :command command
+		     :file-handler t))
+	      (should (processp proc))
+	      (should (equal (process-status proc) 'run))
+	      (should (equal (process-get proc 'remote-command) command))
+	      (process-send-string proc "foo\n")
+	      (process-send-eof proc)
+	      ;; Read output.
+	      (with-timeout (10 (tramp--test-timeout-handler))
+		(while (< (- (point-max) (point-min)) (length "foo"))
+		  (while (accept-process-output proc 0 nil t))))
+              ;; Some `cat' implementations do not support the `cat -'
+              ;; call.  We skip then.
+              (skip-unless
+               (not
+		(string-match-p (rx "cat: -: input file is output file\n")
+				(buffer-string))))
+	      (should (string-match-p "foo" (buffer-string))))
 
-	;; Cleanup.
-	(ignore-errors (delete-process proc)))
+	  ;; Cleanup.
+	  (ignore-errors (delete-process proc))))
 
       ;; Simple process using a file.
       (unwind-protect
@@ -5713,7 +5749,7 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 	    (should (equal (process-get proc 'remote-command) command))
 	    ;; Read output.
 	    (with-timeout (10 (tramp--test-timeout-handler))
-	      (while (< (- (point-max) (point-min)) (length "foo"))
+	      (while (not (string-match-p "foo" (buffer-string)))
 		(while (accept-process-output proc 0 nil t))))
 	    (should (string-match-p "foo" (buffer-string))))
 
@@ -5723,6 +5759,8 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 	  (delete-file tmp-name)))
 
       ;; Process filter.
+      ;; FIXME: tramp-smb.el should implement this.
+      (unless (tramp--test-smb-p)
       (unwind-protect
 	  (with-temp-buffer
 	    (setq command '("cat")
@@ -5745,7 +5783,7 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 	    (should (string-match-p "foo" (buffer-string))))
 
 	;; Cleanup.
-	(ignore-errors (delete-process proc)))
+	(ignore-errors (delete-process proc))))
 
       ;; Disabled process filter.  It doesn't work reliable.
       (unless t
@@ -5801,7 +5839,9 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 
       ;; Process with stderr buffer.  "telnet" does not cooperate with
       ;; three processes.
-      (unless (or (tramp--test-telnet-p) (tramp-direct-async-process-p))
+      ;; FIXME: tramp-smb.el should implement this.
+      (unless (or (tramp--test-telnet-p) (tramp--test-smb-p)
+		  (tramp-direct-async-process-p))
 	(let ((stderr (generate-new-buffer "*stderr*")))
 	  (unwind-protect
 	      (with-temp-buffer
@@ -5833,7 +5873,8 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 	    (ignore-errors (kill-buffer stderr)))))
 
       ;; Process with stderr file.
-      (unless (tramp-direct-async-process-p)
+      ;; FIXME: tramp-smb.el should implement this.
+      (unless (or (tramp--test-smb-p) (tramp-direct-async-process-p))
 	(unwind-protect
 	    (with-temp-buffer
 	      (setq command '("cat" "/does-not-exist")
@@ -6093,9 +6134,11 @@ If UNSTABLE is non-nil, the test is tagged as `:unstable'."
 INPUT, if non-nil, is a string sent to the process."
   (let ((proc (async-shell-command command output-buffer error-buffer))
 	(delete-exited-processes t))
-    (should (equal (process-get proc 'remote-command)
-		   (with-connection-local-variables
-		    `(,shell-file-name ,shell-command-switch ,command))))
+    ;; `tramp-smb-handle-shell-command' modifies the command.
+    (unless (tramp--test-smb-p)
+      (should (equal (process-get proc 'remote-command)
+		     (with-connection-local-variables
+		      `(,shell-file-name ,shell-command-switch ,command)))))
     (cl-letf (((symbol-function #'shell-command-sentinel) #'ignore))
       (when (stringp input)
 	(process-send-string proc input))
@@ -6139,7 +6182,9 @@ INPUT, if non-nil, is a string sent to the process."
 	      (should (file-exists-p tmp-name))
 	      (funcall
 	       this-shell-command
-	       (format "ls %s" (file-name-nondirectory tmp-name))
+	       (format
+		(if (tramp--test-smb-p) "(ls %s).Name" "ls %s")
+		(file-name-nondirectory tmp-name))
 	       (current-buffer))
 	      ;; "ls" could produce colorized output.
 	      (goto-char (point-min))
@@ -6154,7 +6199,8 @@ INPUT, if non-nil, is a string sent to the process."
 	  (ignore-errors (delete-file tmp-name)))
 
 	;; Test `{async-}shell-command' with error buffer.
-	(unless (tramp-direct-async-process-p)
+	;; FIXME: tramp-smb.el should implement this.
+	(unless (or (tramp--test-smb-p) (tramp-direct-async-process-p))
 	  (let ((stderr (generate-new-buffer "*stderr*")))
 	    (unwind-protect
 		(with-temp-buffer
@@ -6170,7 +6216,8 @@ INPUT, if non-nil, is a string sent to the process."
 	      (ignore-errors (kill-buffer stderr))))))
 
       ;; Test sending string to `async-shell-command'.
-      (when (tramp--test-asynchronous-processes-p)
+      (when (and (not (tramp--test-smb-p))
+		 (tramp--test-asynchronous-processes-p))
 	(unwind-protect
 	    (with-temp-buffer
 	      (write-region "foo" nil tmp-name)
@@ -6550,6 +6597,8 @@ INPUT, if non-nil, is a string sent to the process."
   :tags '(:expensive-test :tramp-asynchronous-processes)
   (skip-unless (tramp--test-enabled))
   (skip-unless (tramp--test-supports-processes-p))
+  ;; FIXME: Make it work despite if ~/.emacs_powershell.
+  (skip-unless (not (tramp--test-smb-p)))
 
   (let ((default-directory ert-remote-temporary-file-directory)
 	explicit-shell-file-name kill-buffer-query-functions
@@ -7552,13 +7601,13 @@ This requires restrictions of file name syntax."
 (defun tramp--test-supports-processes-p ()
   "Return whether the method under test supports external processes."
   (unless (tramp--test-crypt-p)
-    ;; We use it to enable/disable tests in a given test run, for
-    ;; example for remote processes on MS Windows.
-    (if (tramp-connection-property-p
-         tramp-test-vec "tramp--test-supports-processes-p")
-	(tramp-get-connection-property
-	 tramp-test-vec "tramp--test-supports-processes-p")
-      (or (tramp--test-adb-p) (tramp--test-sh-p) (tramp--test-sshfs-p)))))
+    (or (tramp--test-adb-p) (tramp--test-sh-p) (tramp--test-sshfs-p)
+	(and (tramp--test-smb-p)
+	     (file-writable-p
+	      (file-name-concat
+	       (file-remote-p ert-remote-temporary-file-directory)
+	       ;; We check a directory on the "ADMIN$" share.
+	       "ADMIN$" "Boot"))))))
 
 (defun tramp--test-supports-set-file-modes-p ()
   "Return whether the method under test supports setting file modes."
@@ -7728,7 +7777,11 @@ This requires restrictions of file name syntax."
 		;; `default-directory' with special characters.  See
 		;; Bug#53846.
 		(when (and (tramp--test-expensive-test-p)
-			   (tramp--test-supports-processes-p))
+			   (tramp--test-supports-processes-p)
+			   ;; FIXME: tramp-smb.el should implement this.
+			   (not (and (tramp--test-smb-p)
+				     (string-match-p
+				      (rx (or (any "[$") (not ascii))) file1))))
 		  (let ((default-directory file1))
 		    (dolist (this-shell-command
 			     (append
@@ -7988,6 +8041,7 @@ process sentinels.  They shall not disturb each other."
   (skip-unless (not (tramp--test-telnet-p)))
   (skip-unless (not (tramp--test-box-p)))
   (skip-unless (not (tramp--test-windows-nt-p)))
+  (skip-unless (not (tramp--test-smb-p)))
 
   (with-timeout
       (tramp--test-asynchronous-requests-timeout (tramp--test-timeout-handler))
@@ -8912,7 +8966,10 @@ Since it unloads Tramp, it shall be the last test to run."
   (require 'tramp)
   (require 'tramp-archive)
   (should (featurep 'tramp))
-  (should (featurep 'tramp-archive)))
+  (should (featurep 'tramp-archive))
+
+  ;; Disabled further tests.
+  (setq tramp--test-enabled-checked '(t)))
 
 (defun tramp-test-all (&optional interactive)
   "Run all tests for \\[tramp].
@@ -8944,6 +9001,11 @@ If INTERACTIVE is non-nil, the tests are run interactively."
 ;; * Implement `tramp-test31-interrupt-process' and
 ;;   `tramp-test31-signal-process' for "adb", "sshfs" and for direct
 ;;   async processes.  Check, why they don't run stable.
+;; * Fix the limitations for "smb" in `tramp-test28-process-file',
+;;   `tramp-test29-start-file-process', `tramp-test30-make-process',
+;;   `tramp-test32-shell-command',
+;;   `tramp-test34-explicit-shell-file-name' and
+;;   `tramp--test-check-files'.
 ;; * Check, why `tramp-test45-asynchronous-requests' often fails.  The
 ;;   famous reentrant error?
 ;; * Check, why direct async processes do not work for