I wrote a simple test IME for android and installed it on the device. I confirmed that the service is on the device by browsing the list of installed services. However, the service is not showing up in the list of keyboards available in the language & input menu. I’m using Android 3.2 on a Asus TF101.
Here’s my service declaration
<service
android:name="keyboard"
android:permission="android.permission.BIND_INPUT_METHOD">
<intent-filter>
<action android:name="android.view.InputMethod"></action>
</intent-filter>
</service>
Android SDK have softkeyboard example.
And may be this link help you Creating an Input Method