Can any one say me that is it possible to send variable value through gsm module interface with at89s52.For example I am using ultrasonic sensor so i want that when the ultra sonic sensor sence it send the distance value trough sms.
Sure you can interface Ultrasonic module with AT89S52 and interface SIM900 modem via serial interface to send message via AT commands. If you have knowledge of How to interface sensor and know basic program to send data via serial interface (Which you can find on this site) you just need to get famaliar with few AT commands for sending SMS and you're done.