Ace sms ActiveX Control is a great SMS SDK that allows your program Send/receive sms with all Gsm AT Command Set compatible phone/modem from a Windows System.
AceSMS ActiveX is based on a widely accepted Technical Specification known as :
GSM0705 GSM0340 Digital cellular telecommunications system (Phase 2+); Use of Data Terminal Equipment - Data Circuit terminating; Equipment (DTE - DCE) interface for Short Message Service (SMS) and Cell Broadcast Service (CBS)
All phone and modem support GSM0705 GSM0340 can use this controls to receive/send Unicode SMS,write/read Unicode PhoneBook
AceSMS ActiveX is designed to work with a wide range of phones (this usually excludes CDMA/Analog phones, common in North America and elsewhere). The following table summarises compatibility reports that have been received by users, and does not necessarily guarantee full operation on these phones. Please feel free to try out the trial version of AceSMS ActiveX to fully ascertain compatibility with your particular handset.

Nokia: N5110/6110/6150/7110/3210/3310/3330/5510/5210/8210/8250/8850
Siemens:S2588/3508/3518/3518i/3568/3618/6618/6688/2118
Ericsson:T28/T28s/T39m/T68/R380s/GM/GA 12/GM25/T610/F221M/F251M.
Moto:L2000/LF2000WWW/P7689/P7789
Falcom: All GSM Modem
Wavcom:All GSM Modem