Operating system name and version: Debian
Version of smsd: 3
Smsd installed from: sources
Name and model of a modem / phone: modem zte
Interface: USB

I have installed smstools and xampp on a debian server, i would just record on the db mysql the sms received sender and the text. I have read many things but nothing working.
Please help me

Check this topic: Sample eventhandler to store messages into SQL database.

Notice that the sample is using formail command which is available in procmail package.