Sure, you can always send SMS via email from your tablet. But perhaps you want to receive SMS too? I think you need a connection to the SMS network for that. Namely, a phone or GSM modem.

Have you guys tried this app? http://maemo.org/downloads/product/phonelink
It, and the project it is based on (gnokii, here: http://www.gnokii.org/) seem to promise the ability to send/receive SMS via bluetooth using your phone as a modem. Sounds cool.

Anyone tried it?