I think it's assinine to state that there's a smartest breed. That's like saying there's a smartest race when it comes to humans.

I think anyone would say that their breed of dog is the "smartest" - when I comes down to it, personally I think it depends on training. You can teach a kid to add and subtract, and you can teach them to multiply and divide as well... You can train a dog to sit and stay, and you can teach them to pick a specific toy out of the bunch, ect. I've seen these tricks done from a small Schnauzer all the way to my Mutts.

ALL dogs are smart if they're given the chance to be.