There is great implementation of PuttY for Symbian S60 devices, and last versions of Nokia phones with full QWERTY keyboard offers comfort for using Putty and SSH goodies. I start wondering is there a way to access MSSQL over SSH and send T-SQL commands. I am able to connect my router which running on FreeBSD OS, also other CentOS server with MYSQL are able to me over SSH. I want to try access MS-SQL-2005 from my mobile phone,
Probably this is not going to have daily use, it is just for geeky and justification to myself: why I had to buy so expensive a toy
Not without ... hackery. If you must do this you would need to setup an ssh server on the windows box (cygwin's OpenSSH port is probably your best bet) then ssh into the box, and use something like osql (if I'm remembering the command line MSSQL utility's name right) to issue commands to the server.
<soapbox>
If this is anything but you're own play-around server for the love of all that is holy don't do this. "geeky justification" is the worst reason to do stuff like this on anything but "play-around" servers.
I can't even begin to count the hours that I've had to spend fixing hacks like this because people wanted to do something geeky or "cool" instead of boring and solid.
</soapbox>
There are MS SQL command-line clients included with SQL Server client distributions that you can execute TSQL statements with:
If you have a linux box that you have shell access to then install FreeTDS. You can use this to connect to SQL Server in a similar way to things like osql & sqlcmd.
I know you are talking about SQL 2005, but if you can upgrade to SQL 2008 you could telnet in to a powershell prompt and use ps scripts to manage sql...
Otherwise, osql and sqlcmd (as previously mentioned) are probably your best bets. You will still need to run telnet server on the server though to get in.