If you want a project for VOIP, then there is a need for simple 1-5 line systems for small organisations or home users that DO NOT need dedicated hardware. The best sollution is a VOIP – PSTN gateway using voice modems. I actualy game accross something that was started on this a few years ago but the people developing it seemed to get into bed with a hardware provider and all information on modem support vanished to be replaced by some BS about it not being possible due to codecs needed etc. If that was the case then how can a PC play it through the sound card?