SMS Incoming.exe is part of a product called known as SMS Flexi System and the developer is vQsolution.com .
If you think that this file contains a virus or another malware, please download a virus scanner.
If SMS Incoming.exe is using too much CPU or too much memory in your system, it is possible that your file has been infected with a virus. Installing an antivirus is recommended.
Not all processes can be uninstalled without the help of a 3rd party tool, especially malware. To see if it can be uninstalled, first go to Start > Control Panel > Add/Remove programs and select SMS Flexi System from the list to remove the process SMS Incoming.exe from your computer.
If you have any problems with SMS Incoming.exe, you may try using a registry cleaner or a speed-up software to check, analyze, and fix problems that are affecting the performance of your computer.
You may try contacting vQsolution.com, the developer of SMS Incoming.exe and ask for more information.