In this work, the inverse problem of approximation theory in the variable exponent Smirnov classes of analytic functions, defined on the Jordan domains with a Dinismooth boundaries, is studied. First, for this purpose, an inverse theorem in the variable exponent Lebesgue spaces of 2π periodic functions is obtained. Later, using the special linear operators, this inverse theorem to the variable exponent Smirnov classes of analytic functions is moved.