Code switching has been widely tackled in various languages, yet Kurdish is still virgin as far as this phenomenon is concerned. Many Kurdish registers are in real need of being tackled in terms of this phenomenon, including SMS messages with which this study is concerned. SMSs have received an increasing attention and become a vital everyday activity. A great part of our communication is done via this type of texts. Thus, there is an obvious need to investigate this sort of texts. It is hypothesized that Kurdish SMS users tend to code-switch to some other languages such as Arabic and English, for various purposes, e.g., religious, socio cultural academic. The method followed in this study, consists of two parts: theoretical and practical. The theoretical part contains developing a brief theoretical framework of code-switching for the purpose of adopting a model that can be used in the process of analysis. The practical part consists of selecting a sample of Kurdish SMS text messages. The sample consists of eight authentic messages. Analyses of the results have verified that the hypothesis adopted in the study. Kurdish SMS users have been found to code-switch frequently to Arabic and less frequently to English for various purposes e.g., technical and academic, religious, socio cultural. The study ends up with a number of conclusions based on the findings of the study.