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Table of Contents
C compilers
SunPlus released sources for the C compiler. It doesn't include the assembler and is based on gcc2 so quite hard to compile: https://github.com/vsmile-dev/unsp-gcc
You can get your hands on uN'SP IDE which is the official IDE for the CPU used.
Assemblers
XASM is the original assembler provided by the uN'SP IDE
Work in progress patch to add support in vasm. There are problems in vasm handling the pure 16-bit CPU, I have asked the vasm developers for help solving that.
https://github.com/vsmile-dev/vsmile-rom took an interesting approach of not using an assembler at all.
Emulators
MAME has good support for the V.Smile.
https://github.com/vsmile-dev/unununium is a standalone emulator.