I need to write a .NET application that listens to a SMS message , and then react to it.
I assume i need a SMS gateway to interface between my application and the se
You do at least need something that will receive the SMS for you. That might be a GSM modem or some form of SMS gateway. How you implement the technical part of “receiving an SMS” is specific to the tool you use. You can talk to a GSM modem via serial port (or TCP), SMS gateways often use SMPP or HTTP to transfer SMS.