Paul Smith was born on September 24, 1969, in El Paso, Texas. He enlisted in the U.S. Army in October 1989, and completed Basic Training at Fort Leonard Wood, Missouri, in December 1989, and he remained at Fort Leonard Wood for his Advanced Individual Training as a Combat Engineer. His first assignment was as a Combat Engineer with the 82nd Engineer Battalion in Bamberg, Germany, and then deployed for Operation Desert Storm in 1991. After the Gulf War, Sgt Smith served as a Combat Engineer with the 1st Engineer Battalion at Fort Riley, Kansas, followed by service with the 317th Engineer Battalion at Fort Benning, Georgia. The then returned to Germany and served with the 9th Engineer Battalion at Schweinfurt, Germany, before serving with the 11th Engineer Battalion at Fort Stewart, Georgia, from 1999 to 2003. SFC Smith deployed with Bravo Company, 11th Engineer Battalion to Kosovo in May 2001, and to Kuwait in early 2003 for the invasion of Iraq. SFC Smith was Killed in Action during Operation Iraqi Freedom on April 4, 2003. His ashes were scattered in the Gulf of Mexico, but he has a cenotaph at Arlington National Cemetery.

His Medal of Honor Citation reads:

Sergeant First Class Paul R. Smith distinguished himself by acts of gallantry and intrepidity above and beyond the call of duty in action with an armed enemy near Baghdad International Airport, Baghdad, Iraq on 4 April 2003. On that day, Sergeant First Class Smith was engaged in the construction of a prisoner of war holding area when his Task Force was violently attacked by a company-sized enemy force. Realizing the vulnerability of over 100 fellow soldiers, Sergeant First Class Smith quickly organized a hasty defense consisting of two platoons of soldiers, one Bradley Fighting Vehicle and three armored personnel carriers. As the fight developed, Sergeant First Class Smith braved hostile enemy fire to personally engage the enemy with hand grenades and anti-tank weapons, and organized the evacuation of three wounded soldiers from an armored personnel carrier struck by a rocket propelled grenade and a 60mm mortar round. Fearing the enemy would overrun their defenses, Sergeant First Class Smith moved under withering enemy fire to man a .50 caliber machine gun mounted on a damaged armored personnel carrier. In total disregard for his own life, he maintained his exposed position in order to engage the attacking enemy force. During this action, he was mortally wounded. His courageous actions helped defeat the enemy attack, and resulted in as many as 50 enemy soldiers killed, while allowing the safe withdrawal of numerous wounded soldiers. Sergeant First Class Smith's extraordinary heroism and uncommon valor are in keeping with the highest traditions of the military service and reflect great credit upon himself, the Third Infantry Division "Rock of the Marne," and the United States Army.