can any one help me...
i want to develop a website that needs to send sms through pc and receiving from mobile to pc.
can any one guide me what i suppose to do?

first from local pc this is not possible.
you must have either dial up or broad band connection.
then you need to hire or can say integrate sms gateway for your website.

Hi, obviously you need internet for this.
There is lots of sites for sms you can visit them & take some idea from that.
waytosms.com is one the site for sms !