Directed by M. Rajesh, SMS follows the hilarious "love-hate" relationship between Siva (Jiiva) and Sakthi (Anuya Bhagvath), which begins with a chance encounter on a train where both lie about their identities.

Santhanam’s role as Vivek, Siva's best friend, is legendary for its witty one-liners and relatable bar sequences.

The soundtrack by Yuvan Shankar Raja, featuring hits like "Oru Kal Oru Kannadi," is considered one of his career highlights.