If so, then you may well have the same issue as my wife, whereby you have a bunch of SMS on your WinMo device that you want to keep as you migrate across to Android. Now, I scoured every corner of the internet trying to find a solution to this particular problem - to no avail - so i've hacked together a solution for devices with ROOT access, that you can find in this topic.
As well as solving this particular issue, writing WMSM was an interesting exercise in checking out the Android development environment (Eclipse = FREE), the SDK / emulator (= FREE) and the Market submission process, all of which, frankly, put Windows Mobile to shame...
While we're talking Android, i'm interested to hear the thoughts of those here who have had a play with the OS. How serious a competitor do you feel is it to Windows Mobile? Discuss here!