1. Confidential Information: Under Non-Disclosure Agreement 1 An Introduction to the Net2Phone VoiceLine Service

2. Confidential Information: Under Non-Disclosure Agreement 2 Net2Phone Overview

3. Confidential Information: Under Non-Disclosure Agreement 3 Net2Phone Product Line Overview Perfect for corporate or home users, the Max IP10 and VoIP Phone allow users to make low-cost calls from a full- featured telephone. Our Max Gateways enable 4 to 30 simultaneous calls per unit. The Net2Phone Dialer 2.0 software allows users to make voice or fax calls from their PC and is available in English, Spanish and French. VoiceAccess is a business trunking solution that can drastically reduce outbound and inbound calling costs. Our VoiceLine service provides savings on both inbound and outbound calls with a variety of flexible plans. Users can benefit from having a phone number from the U.S. or another country, no matter where they are located. Broadband Solutions With VoiceDirector, companies can make free calls within their network and low-cost long distance calls to any phone in the world. This enterprise calling solution can be implemented as a standalone IP-PBX or added to an existing PBX system. Dial-Up Solution The Samsung SMT- W6100 Wi-Fi phone enables users to place and receive low-cost calls over a Wi-Fi network.

4. Confidential Information: Under Non-Disclosure Agreement 4 Total Solutions for Key Segments MarketNet2Phone Provides: Calling Cards Net2Phone Direct cards for use in 35 countries A platform for partners to quickly and easily become calling card providers Enterprises/ Small Businesses Multi-user devices that connect to PBX/regular phones Free calls on same network and to key contacts US/UK phone numbers for inbound & outbound calling Consumer IP Telephony Free PC2Phone software Low cost hardware for broadband applications Phone numbers from a variety of countries for inbound & outbound calling Internet Cafés/ Calling Centers High quality VoIP calling service Software and hardware to automate billing process Carrier Services Carrier minutes exchange program VoIP termination/peering Telemarketers/ Call Centers Multi-user devices to drastically reduce outbound calling costs Hotels Low cost calling options to increase revenue or pass along savings to customers as a value-added service

5. Confidential Information: Under Non-Disclosure Agreement 5 The Net2Phone VoiceLine Service

6. Confidential Information: Under Non-Disclosure Agreement 6 The VoiceLine Service VoiceLine enables you to profit from the rapidly growing broadband telephony market. Your broadband customers can save on both outbound and inbound calls with a variety of flexible calling plans. VoiceLine enables you to profit from the rapidly growing broadband telephony market. Your broadband customers can save on both outbound and inbound calls with a variety of flexible calling plans.

7. Confidential Information: Under Non-Disclosure Agreement 7 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., Argentina, Australia, Belgium, Brazil, Bulgaria, Canada, Chile, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Guatemala, Hungary, Israel, Latvia, Luxembourg, Mexico, Netherlands, Norway, Peru, Poland, Portugal, Spain, Sweden, Switzerland, Turkey 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., Argentina, Australia, Belgium, Brazil, Bulgaria, Canada, Chile, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Guatemala, Hungary, Israel, Latvia, Luxembourg, Mexico, Netherlands, Norway, Peru, Poland, Portugal, Spain, Sweden, Switzerland, Turkey Those who call internationally Both residential and small business users

8. Confidential Information: Under Non-Disclosure Agreement 8 Target Markets VoiceLine provides your customers with the benefits of a telephone number from another country, no matter where they reside globally. Potential customers include: Residential broadband users, who can drastically reduce their communication costs with family, friends and business contacts in another country Companies, who 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 your customers with the benefits of a telephone number from another country, no matter where they reside globally. Potential customers include: Residential broadband users, who can drastically reduce their communication costs with family, friends and business contacts in another country Companies, who 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.

9. Confidential Information: Under Non-Disclosure Agreement 9 VoiceLine Overview VoiceLine provides users with: Telephone number(s) from a variety of countries, including: —U.S., U.K., Argentina, Australia, Belgium, Brazil, Bulgaria, Canada, Chile, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Guatemala, Hungary, Israel, Latvia, Luxembourg, Mexico, Netherlands, Norway, Peru, Poland, Portugal, Spain, Sweden, Switzerland, Turkey A variety of billing options, including monthly unlimited calling plans, bucket of minutes plans, or pay as you go pricing A wide-range of popular calling features including VoiceMail, reach me, call waiting, 3-way calling and more VoiceLine provides users with: Telephone number(s) from a variety of countries, including: —U.S., U.K., Argentina, Australia, Belgium, Brazil, Bulgaria, Canada, Chile, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Guatemala, Hungary, Israel, Latvia, Luxembourg, Mexico, Netherlands, Norway, Peru, Poland, Portugal, Spain, Sweden, Switzerland, Turkey A variety of billing options, including monthly unlimited calling plans, bucket of minutes plans, or pay as you go pricing A wide-range of popular calling features including VoiceMail, reach me, call waiting, 3-way calling and more

10. Confidential Information: Under Non-Disclosure Agreement 10 Available Telephone Numbers U.S. local numbers (> 200 area codes) U.S. (866) & U.K. (0800, 207) toll-free U.K. numbers in over 100 cities (England, Ireland, Scotland & Wales) Argentina —Buenos Aires (11) —Cordoba (351) —Mendoza (261) —Rosario (341) Australia —Sydney (28) Belgium —Antwerp (323) —Brussels (322) Brazil —Rio de Janeiro (21) —Sao Paulo (11) U.S. local numbers (> 200 area codes) U.S. (866) & U.K. (0800, 207) toll-free U.K. numbers in over 100 cities (England, Ireland, Scotland & Wales) Argentina —Buenos Aires (11) —Cordoba (351) —Mendoza (261) —Rosario (341) Australia —Sydney (28) Belgium —Antwerp (323) —Brussels (322) Brazil —Rio de Janeiro (21) —Sao Paulo (11) Bulgaria (Sofia – 2) Canada —Calgary (403) —Edmonton (780) —Kitchener-Waterloo (519) —London (519) —Montreal (514) —Ottawa (613) —Toronto (416 & 647) —Vancouver (604) —Victoria (250) —Winnipeg (204) Chile —Antofagasta (55) —Concepcion (41) —Santiago (2) Bulgaria (Sofia – 2) Canada —Calgary (403) —Edmonton (780) —Kitchener-Waterloo (519) —London (519) —Montreal (514) —Ottawa (613) —Toronto (416 & 647) —Vancouver (604) —Victoria (250) —Winnipeg (204) Chile —Antofagasta (55) —Concepcion (41) —Santiago (2)

11. Confidential Information: Under Non-Disclosure Agreement 11 Available Telephone Numbers (cont.) Chile (continued) —Valparaiso (32) Cyprus —Limassol (25) —Nicosia (22) Denmark (National) Estonia (National) Finland (Helsinki–9) France —Lyon (4) —Paris (176) Guatemala (Guatemala City-2) Hungary (Budapest-1) Israel (Tel Aviv–3) Latvia (Riga) Luxembourg (352) Chile (continued) —Valparaiso (32) Cyprus —Limassol (25) —Nicosia (22) Denmark (National) Estonia (National) Finland (Helsinki–9) France —Lyon (4) —Paris (176) Guatemala (Guatemala City-2) Hungary (Budapest-1) Israel (Tel Aviv–3) Latvia (Riga) Luxembourg (352) Mexico —Aguascalientes (449) —Celaya (461) —Guadalajara (33) —Irapuato (462) —León (461) —Mexico City (55) —Monterrey (81) —Nuevo Laredo (86) —Puebla (222) —Queretaro (422) —Saltillo (844) —San Luis Potosí (444) —Toluca (722) Netherlands —Almere (36) —Amsterdam (20) Mexico —Aguascalientes (449) —Celaya (461) —Guadalajara (33) —Irapuato (462) —León (461) —Mexico City (55) —Monterrey (81) —Nuevo Laredo (86) —Puebla (222) —Queretaro (422) —Saltillo (844) —San Luis Potosí (444) —Toluca (722) Netherlands —Almere (36) —Amsterdam (20)

12. Confidential Information: Under Non-Disclosure Agreement 12 Available Telephone Numbers (cont.) Poland (continued) —Wroclaw (487) Portugal —Lisbon (211) —Porto (122) Spain —Barcelona (933) —Madrid (911) Sweden (Stockholm-852) Switzerland —Zurich (414) —Geneva (412) Turkey —Istanbul (212) Poland (continued) —Wroclaw (487) Portugal —Lisbon (211) —Porto (122) Spain —Barcelona (933) —Madrid (911) Sweden (Stockholm-852) Switzerland —Zurich (414) —Geneva (412) Turkey —Istanbul (212) Netherlands (continued) —Apeldoorn (55) —Breda (76) —Eindhoven (40) —Enschede (53) —Groningen (50) —Nijmegen (24) —Rotterdam (10) —‘s-Gravenhage (70) —Tilburg (13) —Utrecht (30) Norway (National) Peru —Lima (17) Poland —Krakow (481) —Lodz (484) —Poznan (486) —Warsaw (482) Netherlands (continued) —Apeldoorn (55) —Breda (76) —Eindhoven (40) —Enschede (53) —Groningen (50) —Nijmegen (24) —Rotterdam (10) —‘s-Gravenhage (70) —Tilburg (13) —Utrecht (30) Norway (National) Peru —Lima (17) Poland —Krakow (481) —Lodz (484) —Poznan (486) —Warsaw (482)

13. Confidential Information: Under Non-Disclosure Agreement 13 Cost-Saving Benefits VoiceLine provides savings on both inbound and outbound calling: By acquiring a telephone number from another country, VoiceLine subscribers can enable their family, friends and/or business associates to save when calling them. For example, if someone in India chooses a U.S. phone number, those who call that number from the U.S. would not incur long distance charges. VoiceLine subscribers can also use the service to place low-cost outbound calls all over the world In addition, VoiceLine users can even save on faxing VoiceLine provides savings on both inbound and outbound calling: By acquiring a telephone number from another country, VoiceLine subscribers can enable their family, friends and/or business associates to save when calling them. For example, if someone in India chooses a U.S. phone number, those who call that number from the U.S. would not incur long distance charges. VoiceLine subscribers can also use the service to place low-cost outbound calls all over the world In addition, VoiceLine users can even save on faxing

14. Confidential Information: Under Non-Disclosure Agreement 14 Calling Plans VoiceLine is a pre-paid service offering a variety of plans to meet a wide range of communication needs. Customers can choose from: Unlimited monthly calling —Allows users 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) (Customers can still call any destination worldwide with any plan) Fixed / “bucket of minutes” monthly calling —Provides users with a specific number of monthly minutes for calls to a particular region (U.S./Canada, Europe, Asia, India or Israel) Customers can still call any destination worldwide and “out of plan” calls can be deducted from the monthly allotment of minutes, instead of paying overage charges. Pay as you go calling —Features per-minute rates to destinations all over the world VoiceLine is a pre-paid service offering a variety of plans to meet a wide range of communication needs. Customers can choose from: Unlimited monthly calling —Allows users 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) (Customers can still call any destination worldwide with any plan) Fixed / “bucket of minutes” monthly calling —Provides users with a specific number of monthly minutes for calls to a particular region (U.S./Canada, Europe, Asia, India or Israel) Customers can still call any destination worldwide and “out of plan” calls can be deducted from the monthly allotment of minutes, instead of paying overage charges. Pay as you go calling —Features per-minute rates to destinations all over the world

15. Confidential Information: Under Non-Disclosure Agreement 15 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 just $0.99/month.) 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 Reach Me —Routes incoming calls to multiple phone numbers VoiceLine’s popular calling features are included with all of the monthly plans. (For Pay As You Go customers, VoiceMail can be added for just $0.99/month.) 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 Reach Me —Routes incoming calls to multiple phone numbers

16. Confidential Information: Under Non-Disclosure Agreement 16 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

17. Confidential Information: Under Non-Disclosure Agreement 17 RequirementsRequirements In order to use the VoiceLine service, a customer will need a: Net2Phone VoiceLine calling account Broadband Internet connection InnoMedia MTA 3328-2, 3328-2R or XT 6328- 2Re VoIP telephone adapter, Samsung SMT- W6100 Wi-Fi phone or Linksys SPA941 IP Phone Standard telephone (for InnoMedia MTA devices) Router (for use with InnoMedia 3328-2 only) 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 the VoiceLine service, a customer will need a: Net2Phone VoiceLine calling account Broadband Internet connection InnoMedia MTA 3328-2, 3328-2R or XT 6328- 2Re VoIP telephone adapter, Samsung SMT- W6100 Wi-Fi phone or Linksys SPA941 IP Phone Standard telephone (for InnoMedia MTA devices) Router (for use with InnoMedia 3328-2 only) PC with Microsoft Internet Explorer Web browser version 5.0 or higher (used for account management only; not used for calling)

18. Confidential Information: Under Non-Disclosure Agreement 18 Hardware Options Customers can choose the calling device that best fits your application: The InnoMedia MTA XT 6328-2Re features a built-in router to allow you to share your broadband connection throughout your network and also enables low-cost faxing The Samsung SMT-W6100 Wi-Fi phone enables you to place and receive low-cost phone calls over Wi-Fi networks The Linksys SPA941 IP Phone provides home office and business users with a multiple line VoIP calling solution Customers can choose the calling device that best fits your application: The InnoMedia MTA XT 6328-2Re features a built-in router to allow you to share your broadband connection throughout your network and also enables low-cost faxing The Samsung SMT-W6100 Wi-Fi phone enables you to place and receive low-cost phone calls over Wi-Fi networks The Linksys SPA941 IP Phone provides home office and business users with a multiple line VoIP calling solution

19. Confidential Information: Under Non-Disclosure Agreement 19 InnoMedia MTA XT 6328-2Re The InnoMedia MTA XT 6328-2Re allows you to plug standard telephone(s) or fax machine(s) into the adapter, and features a built-in router: Broadband/ DSL/Cable Modem

20. Confidential Information: Under Non-Disclosure Agreement 20 Samsung SMT-W6100 Wi-Fi Phone Provides savings to VoiceLine customers in Wi-Fi environments Supports a wide range of popular calling features Complies with both the 802.11b and 802.11g standards for Wi-Fi networks Provides savings to VoiceLine customers in Wi-Fi environments Supports a wide range of popular calling features Complies with both the 802.11b and 802.11g standards for Wi-Fi networks

21. Confidential Information: Under Non-Disclosure Agreement 21 Linksys SPA941 IP Phone Provides home office and business users with a multiple line VoIP calling solution Features two active lines (upgradeable to four with a simple software update) Includes a rich complement of business class features Provides home office and business users with a multiple line VoIP calling solution Features two active lines (upgradeable to four with a simple software update) Includes a rich complement of business class features

22. Confidential Information: Under Non-Disclosure Agreement 22 VoiceLine Travels With You VoiceLine customers can take their device with them when they travel. When someone calls their VoiceLine number, their phone rings wherever their telephone and adapter are plugged into a broadband Internet connection. If they are unable to take their VoiceLine device with them or don’t have access to a broadband Internet connection, they can still save. Customers can use their VoiceLine account as a calling card account and save on calls from any phone, anywhere, any time. VoiceLine customers can take their device with them when they travel. When someone calls their VoiceLine number, their phone rings wherever their telephone and adapter are plugged into a broadband Internet connection. If they are unable to take their VoiceLine device with them or don’t have access to a broadband Internet connection, they can still save. Customers can use their VoiceLine account as a calling card account and save on calls from any phone, anywhere, any time.

23. Confidential Information: Under Non-Disclosure Agreement 23 Account Management Our password-protected, Web-based Partner Resource Center (PRC) provides partners with the tools necessary to operate a VoiceLine business, including : Advanced account management functionality Access to many real-time reports The ability to assign user levels to different employees within your organization Advanced account management functionality Access to many real-time reports The ability to assign user levels to different employees within your organization

24. Confidential Information: Under Non-Disclosure Agreement 24 Account Management (continued) To help partners provide account support to their customers, Net2Phone provides a non- branded Web site that allows users to : View a summary of their recent calls and transactions Update their account information and feature settings Add funds to their account via recharge codes Listen to VoiceMail messages through their PC View a summary of their recent calls and transactions Update their account information and feature settings Add funds to their account via recharge codes Listen to VoiceMail messages through their PC

25. Confidential Information: Under Non-Disclosure Agreement 25 Competitive Advantages VoiceLine provides a number of advantages over other calling services: Net2Phone’s ten years of VoIP telephony experience, backed by a privately-managed, highly scalable network Flexible monthly calling plans such as unlimited, fixed/“bucket of minutes” plans to non-U.S. destinations and pay as you go options A variety of numbers from all across North America and Europe Powerful, Web-based account management tools for resellers and end users Customers can make cash purchases through local reseller IVRs and documentation available in both English and Spanish No customer activation fees or annual contracts Hardware that can be shipped internationally Customers can use the VoiceLine account as a calling card VoiceLine provides a number of advantages over other calling services: Net2Phone’s ten years of VoIP telephony experience, backed by a privately-managed, highly scalable network Flexible monthly calling plans such as unlimited, fixed/“bucket of minutes” plans to non-U.S. destinations and pay as you go options A variety of numbers from all across North America and Europe Powerful, Web-based account management tools for resellers and end users Customers can make cash purchases through local reseller IVRs and documentation available in both English and Spanish No customer activation fees or annual contracts Hardware that can be shipped internationally Customers can use the VoiceLine account as a calling card

26. Confidential Information: Under Non-Disclosure Agreement 26 Reseller Partner Benefits As a VoiceLine Reseller Partner, you can profit from: The initial sale of hardware and calling time to your customers Recurring sales of calling time as your customers return to you again and again to recharge their accounts You are not limited to a one-time sale, but will continue to profit as your customers keep making calls! As a VoiceLine Reseller Partner, you can profit from: The initial sale of hardware and calling time to your customers Recurring sales of calling time as your customers return to you again and again to recharge their accounts You are not limited to a one-time sale, but will continue to profit as your customers keep making calls!

27. Confidential Information: Under Non-Disclosure Agreement 27 VoiceLine Bundle To get started, purchase our VoiceLine packages for only $119/each. Each package includes: One InnoMedia MTA 6328-2Re VoIP telephone adapter A single $35 VoiceLine calling account which can be applied as: A 1 month unlimited U.S./Canada calling account A $35 pay as you go account Other monthly calling plans can also be applied Contact your Net2Phone account manager for more information! A single $35 VoiceLine calling account which can be applied as: A 1 month unlimited U.S./Canada calling account A $35 pay as you go account Other monthly calling plans can also be applied Contact your Net2Phone account manager for more information!