The aim of the study is to bring out how customers react to the SMSs sent by the mobile phone operators and which factors influence their attitude toward SMS advertising activities by those operators to assist them formulate effective strategies to grab market. This study is descriptive in nature as the purpose of this research is to better understand the situation of SMS advertising activities of the operators and consequent response and perception of the targeted customers. To conduct this study, both primary and secondary data have been collected and analysed with Microsoft Excel and statistical tool. The result of this research revealed that most of the subscribers to the mobile phone operators perceive negatively with the long SMS and SMS at unusual time, and they become angry with the frequent SMS. It is also found that the subject matter of SMS, SMS in Bangla using English letter, voice or text SMS and credibility of SMS are not the important determinants of customers attitudes of the subscribers to the operators in Bangladesh. It is also recommended that prior to sending SMS; the operators should seek permission from their customers. This study will assist the mobile phone operators to take policy decisions regarding the SMS advertising.