Google回来了两个方法
一个是用microsoft的工具, 具体见这篇文章: http://msdn.microsoft.com/library/default.asp?url=/library/en-us/dnppcgen/html/callevents.asp
另外一种有点怪异，就是模拟器本身是有一个号码的，你可以在模拟器上给模拟器自己发sms：
When you're writing an application working in the emulator, you can send yourself an SMS. This will be really useful for testing applications that intercept text messages. From the emulator, send a message to +14250010001. You have to use the image with the virtual radio, of course. This works for both Smartphone and Pocket PC Phone Edition.