Google is your friend.

The 3GPP IMS specs seem to be the current state of the art as far as
standardized
SMS-to-SIP goes.

http://www.3gpp.org/ftp/Specs/html-info/24341.htm

The disruptive wireless blog has some interesting perspective and indicates
that other companies have done SIP-to-SMS gateways (presumably non-IMS).

http://disruptivewireless.blogspot.com/2006/12/sms-over-ip-standard.html


-- 
Gary Cote
www.awardsolutions.com
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