This book provides brief survey of the some Voice Over IP (VOIP) providers, including the providers that offers free calls to some countries. Then, I will mention some websites that offer virtual phone numbers from around the world to receive activation codes and SMS confirmations online.

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The report consists from the following parts:

- How does VOIP work?

- Getting free phone number in US or Canada and other countries

- Betamax (Dellmont sarl) VOIP Service Provider.

- Some free websites that can be used to receive SMS online using numbers from some countries.

- Best websites that offer SMS verification, sending SMS and renting number services.

- Inphonex VOIP Provider.

- eFax

- VOIP Frequently asked equestions.