The paper presents a methodology of transmitting voice in SMS (Short Message Service) over GSM network. Usually SMS contents are text based and limited to 140 bytes. It supports national and international roaming, but also supported by other telecommunication such as TDMA (Time Division Multiple Access), CDMA (Code Division Multiple Access) as well. It can sent/ receive simultaneously with other services. Such features make it favorable for this methodology. For this an application is developed using J2ME platform which is supported by all mobile phones in the world. This algorithm's test is conducted on N95 having Symbian Operating System (OS).