Operating system name and version: win 7 pro 32
Version of smsd: 3.1.14
Smsd installed from: sources
Name and model of a modem / phone: Dlink DSL-500T
Interface: USD

When I install Smstool in step :
Enter the following commands: cd /usr/src tar -xzf smstools3* cd smstools3 make <--- This step

i recieve this warning:
cygwin warning: MS-DOS style path detected: /usr/local/bin/C:\Program Preferred POSIX equivalent is: /usr/local/bin/C:\Program CYGWIN environment variable option "nodosfilewaring" turns off this warning. Consult the user's guide for more details about POSIX paths: http://cygwin.com/cygwin-ug-net/using.htlm#using-pathnames Can't find C:\Program on Path

help me!!

As the warning suggests, you could define CYGWIN environment variable option "nodosfilewarning". Right-click Computer in the Start Menu, select Properties and then Advanced system settings, Under the System variables, add a new variable: name: CYGWIN, value: nodosfilewarning.

That do not work,
it still announces ' Can't find C:\Program Path'

What kind is the path when checking it on the Cygwin shell: echo $PATH

You could try to fix the path, and set it in the .bashrc file, for example:

export PATH="/usr/local/bin:/usr/bin:/bin"

If something from "Program Files" is needed, short form of a name could be used. Use "dir /X" to see those names, for example PROGRA~1 (Program Files).