Here is a method that gives the results specified.
Private Function SomeMethod(SMSText As String) As Integer
Dim rv As Integer = CInt(Math.Ceiling(SMSText.Length / 160))
Return rv
End Function
And some test code
Dim s As String
For x As Integer = 1 To 16
s = New String("*"c, (x * 160) - 1)
Debug.Write(s.Length)
Debug.Write(" ")
Debug.WriteLine(SomeMethod(s))
s &= "*"
Debug.Write(s.Length)
Debug.Write(" ")
Debug.WriteLine(SomeMethod(s))
s &= "*"
Debug.Write(s.Length)
Debug.Write(" ")
Debug.WriteLine(SomeMethod(s))
Debug.WriteLine("")
Next