A method of responding to a call and mobile communication terminal implementing the same are disclosed. The present invention includes a call request receiving step of receiving a call request from a calling party, a text message preparing step of preparing a text message, and a message communication step of converting the prepared text message to a voice message and transmitting the voice message. Accordingly, in case that a terminal user has difficulty in answering an incoming call from a calling party or intends to continue using the mobile communication terminal prior to receiving the incoming call, the terminal user is able to continue having a conversation using a text message.