SMS has 140 bytes but not chars restrictions. When you use non-english letters you could not send 140 chars in one SMS. But you can use any 140 chars in Twitter

SMS has 140 bytes but not chars restrictions. When you use non-english letters you could not send 140 chars in one SMS. But you can use any 140 chars in Twitter. So one to one mapping to SMS is not possible now. When I enter SMS bigger then 140 bytes it's splitted transperently and the only consequence is increased payment for that SMS.