SMS to speech

i will make SMS to Speech as subject of my final project...
and i consider .NET as my platform

FYI i've never used .NET before... i ussually do my project with Borland Delphi

so i need to ask u about some modul that my project must have

1. Receive SMS
-- can .NET do this ? can u show me the source code ? or maybe theres any port involved ? or any class should be included ?

2. Audio file
-- can .NET read audio-file bit-by-bit ? for filtering and windowing purpose ?

Thank you so much for your attention..
And i'm sorry for my very bad english