1. 1 The Net2Phone VoiceLine Service

2. 2 VoiceLine enables broadband users to save on both inbound and outbound calls with a variety of flexible plans and includes a host of popular calling features.

3. 3 The VoiceLine Opportunity Who can benefit from VoiceLine? Anyone who receives calls from one of the many countries from where VoiceLine customers can choose phone numbers, including: —U.S., U.K., Canada, Belgium, Chile, France, Israel, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland Those who call internationally Both residential and small business users Who can benefit from VoiceLine? Anyone who receives calls from one of the many countries from where VoiceLine customers can choose phone numbers, including: —U.S., U.K., Canada, Belgium, Chile, France, Israel, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland Those who call internationally Both residential and small business users

4. 4 Cost-Saving Benefits VoiceLine provides savings on both inbound and outbound calling: By acquiring a phone number from another country, you can enable your family, friends and/or business associates to save when calling you. For example, if you reside in India and choose a U.S. phone number, those in the U.S. would be able to call you without incurring long distance charges. You can also use VoiceLine to place low-cost outbound calls all over the world. In addition, you can even save on faxing VoiceLine provides savings on both inbound and outbound calling: By acquiring a phone number from another country, you can enable your family, friends and/or business associates to save when calling you. For example, if you reside in India and choose a U.S. phone number, those in the U.S. would be able to call you without incurring long distance charges. You can also use VoiceLine to place low-cost outbound calls all over the world. In addition, you can even save on faxing

5. 5 Global Savings VoiceLine provides you with the benefits of having a phone number from another country, no matter where you reside globally. For example: Residential broadband users can drastically reduce their communication costs with family, friends and business contacts around the world Companies can utilize VoiceLine to establish a virtual presence. For example, a company with customers inside the U.S. could obtain a U.S. phone number for service and support. Those calling the company will have the same experience as they would calling any number in the U.S. VoiceLine provides you with the benefits of having a phone number from another country, no matter where you reside globally. For example: Residential broadband users can drastically reduce their communication costs with family, friends and business contacts around the world Companies can utilize VoiceLine to establish a virtual presence. For example, a company with customers inside the U.S. could obtain a U.S. phone number for service and support. Those calling the company will have the same experience as they would calling any number in the U.S.

6. 6 VoiceLine Overview VoiceLine provides you with: A phone number from a variety of countries, including —U.S., U.K., Canada, Belgium, Chile, France, Israel, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland A variety of calling plan options, including monthly unlimited calling plans, bucket of minutes plans and pay as you go pricing A wide-range of popular calling features including VoiceMail, call waiting, 3-way calling and more VoiceLine provides you with: A phone number from a variety of countries, including —U.S., U.K., Canada, Belgium, Chile, France, Israel, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland A variety of calling plan options, including monthly unlimited calling plans, bucket of minutes plans and pay as you go pricing A wide-range of popular calling features including VoiceMail, call waiting, 3-way calling and more

7. 7 Available Telephone Numbers You can choose: U.S. local numbers (> 200 area codes) U.S. (866) & U.K. (0800) toll-free U.K. local numbers in over 100 cities (England, Ireland, Scotland & Wales) U.K. toll-free (0800) Belgium —Antwerp (323) —Brussels (322) Chile —Santiago (2) —Valparaiso (32) You can choose: U.S. local numbers (> 200 area codes) U.S. (866) & U.K. (0800) toll-free U.K. local numbers in over 100 cities (England, Ireland, Scotland & Wales) U.K. toll-free (0800) Belgium —Antwerp (323) —Brussels (322) Chile —Santiago (2) —Valparaiso (32) Canada —Calgary (403) —Edmonton (780) —Kitchener-Waterloo (519) —London (519) —Montreal (514) —Ottawa (613) —Toronto (416 and 647) —Vancouver (604) —Victoria (250) —Winnipeg (204) France (Paris-176) Israel (Tel Aviv – 3) Canada —Calgary (403) —Edmonton (780) —Kitchener-Waterloo (519) —London (519) —Montreal (514) —Ottawa (613) —Toronto (416 and 647) —Vancouver (604) —Victoria (250) —Winnipeg (204) France (Paris-176) Israel (Tel Aviv – 3)

8. 8 Calling Plans VoiceLine is a pre-paid service that offers a wide range of calling plans to meet your inbound and outbound calling needs. You can choose from: Unlimited monthly calling —Allows you to make unlimited calls to: –U.S./Canada or –U.S./Canada/U.K./France or –A number of European countries (plus U.S./Canada) (You can also call any other destination worldwide at Net2Phone’s low rates.) “Bucket of Minutes” monthly calling —Provides you with a specific number of monthly minutes for calls to a particular region (for example, U.S./Canada, Europe, Asia, India or Israel) You can also call any destination worldwide at Net2Phone’s low rates. Pay As You Go calling —Features low per-minute calling rates to destinations all over the world VoiceLine is a pre-paid service that offers a wide range of calling plans to meet your inbound and outbound calling needs. You can choose from: Unlimited monthly calling —Allows you to make unlimited calls to: –U.S./Canada or –U.S./Canada/U.K./France or –A number of European countries (plus U.S./Canada) (You can also call any other destination worldwide at Net2Phone’s low rates.) “Bucket of Minutes” monthly calling —Provides you with a specific number of monthly minutes for calls to a particular region (for example, U.S./Canada, Europe, Asia, India or Israel) You can also call any destination worldwide at Net2Phone’s low rates. Pay As You Go calling —Features low per-minute calling rates to destinations all over the world

9. 9 Calling Plan Overview Plan TypeTelephone Number Outbound CallingInbound Calling (Subscriber Charge) Pay As You Go Local number from one of a variety of countries Per minute rates apply TBA Pay As You Go U.S. or U.K. Toll-Free Per minute rates apply TBA Monthly Plans Local number from one of a variety of countries Either unlimited or a “bucket of minutes” to a specific region Unlimited Monthly Plans U.S. or U.K. Toll-Free Either unlimited or a “bucket of minutes” to a specific region TBA

10. 10 Pay As You Go Summary Phone #Outbound ChargeInbound Charge Local number from from one of a variety of countries Billed at per minute rates TBA U.S. or U.K. Toll-Free Billed at per minute rates TBA In the Pay As You Go model, outbound rates are the same, no matter what type of number you choose. However, inbound rates vary for local and toll-free numbers. *With a U.S. or Canadian local number. Additional charge for a U.S./U.K. toll-free or U.K., Netherlands or Poland, Belgium, Chile, France, Portugal, Spain, Sweden or Switzerland or Israel local number,. for a local number from.

11. 11 Unlimited Plan Summary *With a U.S. or Canadian local number. Additional charge for a U.S./U.K. toll-free or U.K., Netherlands or Poland, Belgium, Chile, France, Portugal, Spain, Sweden or Switzerland or Israel local number,. for a local number from. PlanMonthly Cost* Includes US/CA UnlimitedTBA Unlimited outbound calls to U.S. & Canada Unlimited inbound calls (with local number from one of a variety of countries) OR 100 minutes of inbound calling (with U.S. or U.K. toll-free number, additional minutes billed) US/CA/UK/FR Unlimited TBA Unlimited outbound calls to U.S., Canada, U.K.** & France** Unlimited inbound calls (with local number from one of a variety of countries) OR 100 minutes of inbound calling (with U.S. or U.K. toll-free number, additional minutes billed) Europe UnlimitedTBA Unlimited outbound calls to Austria, Belgium, Czech Republic, Denmark, France, Germany, Greece, Ireland, Israel, Italy, Netherlands, Norway, Portugal, Russia (Moscow, St. Petersburg), Spain, Sweden, Switzerland, U.K., Vatican City, U.S. & Canada (only cellular calls to U.S./Canada are “in plan”) Unlimited inbound calls (with local number from one of a variety of countries) OR 100 minutes of inbound calling (with U.S. or U.K. toll-free number, additional minutes billed) **Not including cellular calls

12. 12 Bucket of Minutes Plan Summary PlanMonthly Plan Cost*Includes U.S./Canada TBA (300 outbound minutes) TBA (500 outbound minutes) Monthly bucket of outbound minutes to U.S./Canada, 100 inbound minutes with toll- free, unlimited inbound with local number from one of a variety of countries Europe TBA (350 outbound minutes) TBA (500 outbound minutes) Monthly bucket of outbound minutes to Europe, 100 inbound minutes with toll-free, unlimited inbound with local number from one of a variety of countries Asia TBA (350 outbound minutes) TBA (500 outbound minutes) Monthly bucket of outbound minutes to Asia, 100 inbound minutes with toll-free, unlimited inbound with local number from one of a variety of countries Israel TBA (350 outbound minutes) TBA (500 outbound minutes) Monthly bucket of outbound minutes to Israel, 100 inbound minutes with toll-free, unlimited inbound with local number from one of a variety of countries India TBA (150 outbound minutes) TBA (250 outbound minutes) TBA (500 outbound minutes) Monthly bucket of outbound minutes to India, 100 inbound minutes with toll-free, unlimited inbound with local number from one of a variety of countries *With a U.S. or Canadian local number. Additional charge for a U.S./U.K. toll-free or U.K., Netherlands or Poland, Belgium, Chile, France, Portugal, Spain, Sweden or Switzerland or Israel local number,. for a local number from.

13. 13 Inbound/Outbound Charge Summary Plan TypePhone #Outbound Calling Charge (for subscriber) Inbound Calling Charge (for subscriber) Inbound Calling Charge (for party calling subscriber) Pay As You Go Local number from a variety of countries Per minute rates applyTBACost of call to that particular area code Pay As You Go U.S. Toll-FreePer minute rates applyTBAFree if calling from U.S. Pay As You Go U.K. Toll-FreePer minute rates applyTBAFree if calling from U.K. UnlimitedLocal number from a variety of countries Monthly charge for unlimited calls to certain areas. Out of plan calls charged separately. No chargeCost of call to that particular area code UnlimitedU.S. Toll-FreeMonthly charge for unlimited calls to certain areas. Out of plan calls charged separately. Includes first 100 minutes, charged thereafter Free if calling from U.S. UnlimitedU.K. Toll-FreeMonthly charge for unlimited calls to certain areas. Out of plan calls charged separately. Includes first 100 minutes, charged thereafter Free if calling from U.K. Bucket of Minutes Local number from a variety of countries Monthly charge for a certain number of minutes to a specific region No chargeCost of call to that particular area code Bucket of Minutes U.S. Toll-FreeMonthly charge for a certain number of minutes to a specific region Includes first 100 minutes, charged thereafter Free if calling from U.S. Bucket of Minutes U.K. Toll-FreeMonthly charge for a certain number of minutes to a specific region Includes first 100 minutes, charged thereafter Free if calling from U.K.

14. 14 Calling Features VoiceLine’s popular calling features are included with all of the monthly plans. (For Pay As You Go customers, VoiceMail can be added for a minimal charge.) These calling features include: VoiceMail —Records your messages and allows you to access them from any touch-tone telephone or via the Internet Caller ID —Displays the phone number of incoming calls 3-Way Calling —Enables you to speak with two people simultaneously Call Waiting —Alerts you when a second call comes in and allows you to alternate between calls VoiceLine’s popular calling features are included with all of the monthly plans. (For Pay As You Go customers, VoiceMail can be added for a minimal charge.) These calling features include: VoiceMail —Records your messages and allows you to access them from any touch-tone telephone or via the Internet Caller ID —Displays the phone number of incoming calls 3-Way Calling —Enables you to speak with two people simultaneously Call Waiting —Alerts you when a second call comes in and allows you to alternate between calls more

15. 15 Calling Features (continued) Speed Dial —Enables you to store and quickly dial up to 100 telephone numbers Redial —Allows you to call the last telephone number you dialed automatically Call Return —Allows you to call the number of your last incoming call automatically Anonymous Call Blocking —Allows you to restrict incoming calls when the caller is anonymous Do Not Disturb —Enables you to block unwanted calls during a specified time period while allowing important calls to go through Speed Dial —Enables you to store and quickly dial up to 100 telephone numbers Redial —Allows you to call the last telephone number you dialed automatically Call Return —Allows you to call the number of your last incoming call automatically Anonymous Call Blocking —Allows you to restrict incoming calls when the caller is anonymous Do Not Disturb —Enables you to block unwanted calls during a specified time period while allowing important calls to go through

16. 16 RequirementsRequirements In order to use VoiceLine, you will need a: Net2Phone VoiceLine calling account Broadband Internet connection InnoMedia MTA 3328-2R VoIP telephone adapter Standard telephone PC with Microsoft Internet Explorer Web browser version 5.0 or higher (used for account management only; not used for calling) In order to use VoiceLine, you will need a: Net2Phone VoiceLine calling account Broadband Internet connection InnoMedia MTA 3328-2R VoIP telephone adapter Standard telephone PC with Microsoft Internet Explorer Web browser version 5.0 or higher (used for account management only; not used for calling)

17. 17 InnoMedia MTA 3328-2R The InnoMedia MTA 3328-2R allows you to plug standard telephone(s) or fax machine(s) into the adapter, and features a built-in router:

18. 18 VoiceLine Travels With You You can take your VoiceLine device with you when you travel. When someone calls your VoiceLine number, your phone rings wherever your telephone and adapter are plugged into a broadband Internet connection. If you are unable to take your VoiceLine device with you or don’t have access to a broadband Internet connection, you can still save. You can use your VoiceLine account as a calling card account and save on calls from any phone, anywhere, any time. You can take your VoiceLine device with you when you travel. When someone calls your VoiceLine number, your phone rings wherever your telephone and adapter are plugged into a broadband Internet connection. If you are unable to take your VoiceLine device with you or don’t have access to a broadband Internet connection, you can still save. You can use your VoiceLine account as a calling card account and save on calls from any phone, anywhere, any time.

19. 19 Competitive Advantages Net2Phone Advantage Benefit ExperienceNet2Phone has ten years of VoIP telephony experience, backed by a privately-managed, highly scalable network Flexible Calling PlansVoiceLine features a pay as you go model as well as unlimited and bucket of minute monthly calling plans. Instead of charging overage fees, VoiceLine allows bucket of minute customers to deduct out of plan calls from their monthly allotment of minutes. Unlimited Calling to a Number of European Countries VoiceLine offers unlimited plans for outbound calling to U.S./Canada, U.S./Canada/U.K./France or a number of other European countries (+ U.S./Canada) Payment in Local Currency You do not need a credit card and can make payments to their reseller in local currency Wide Range of Numbers VoiceLine users can select numbers from cities in the U.S., U.K., Canada, Belgium, Chile, France, Israel Poland, Portugal, Spain, Sweden, Switzerland and/or the Netherlands and toll-free numbers from the U.S. & U.K. Bilingual ServicesYou have access to both English and Spanish IVRs, Web sites and documentation International ShippingNet2Phone will ship its VoIP telephone adapter worldwide

20. 20 Competitive Advantages (continued) Net2Phone Advantage Benefit Web/Account Management VoiceLine features a convenient on-line account management center Simplified DialingIf you are located outside of the U.S., you can dial as you normally would instead of having to dial as if you were in the U.S. Calling Card Functionality You can use your VoiceLine account to make low-cost calling card calls from any phone, anywhere, any time No Extra FeesVoiceLine does not charge any activation, cancellation or regulatory recovery fees