The easiest way is to install the Rules module. There is an event for incoming SMS and when you install the entity API module, there is an action for creating a node. You can use the number and the text of the incoming sms, using tokens.
In the latest version of the SMS module you can also choose to register every user that sends you an SMS as a new users. That may help group incoming SMS messages/nodes.
Comments
+1
Would be very interested in how to make this happen as well.
Rules
The easiest way is to install the Rules module. There is an event for incoming SMS and when you install the entity API module, there is an action for creating a node. You can use the number and the text of the incoming sms, using tokens.
In the latest version of the SMS module you can also choose to register every user that sends you an SMS as a new users. That may help group incoming SMS messages/nodes.