QTelNet gateways are approx $800.00 CAD. FXS or FXO. An IP phone that they make is $875.00 I would reccommend an ericsson fxs on ebay right now for $230.00 US for a pair plus shipping. I just got two, they run the exact same CPU firmware. FXO: go with QTelNet. I have 2 they work great for this app. Easy to set up too!