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 ServiceDescription Broadband Telephony (VoiceLine) Broadband telephony service for residential and small business customers Wholesale Termination Enables partners to become wholesale providers by connecting their SIP softswitch to our network SIP Trunking Enables partners to provide voice services to customers who use Asterisk and other SIP-based IP- PBXs and softswitches International Virtual Telephone Numbers (Dialocal) An inbound calling service that provides customers with telephone numbers from other countries Internet Cafés/ Call Shops Net2Phone offers a full suite of VoIP services for Internet Cafés and Call Shops Travel Cards Prepaid calling cards with toll free access from more than 30 countries Mobile VoIP Using Net2Phone with Fring enables customers to make VoIP calls from their mobile phones Net2Phone features a full line of VoIP services that benefits a wide range of markets

4. Confidential Information: Under Non-Disclosure Agreement 4 The Net2Phone VoiceLine Service

5. Confidential Information: Under Non-Disclosure Agreement 5 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.

6. Confidential Information: Under Non-Disclosure Agreement 6 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: —Argentina, Australia, Austria, Bahrain, Belgium, Brazil, Bulgaria, Canada, Chile, Croatia, Cyprus, Denmark, El Salvador, Estonia, Finland, France, Greece, Hungary, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Panama, Peru, Poland, Puerto Rico, Romania, Singapore, Slovakia, Spain, Sweden, Switzerland, U.S., U.K. 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: —Argentina, Australia, Austria, Bahrain, Belgium, Brazil, Bulgaria, Canada, Chile, Croatia, Cyprus, Denmark, El Salvador, Estonia, Finland, France, Greece, Hungary, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Pakistan, Panama, Peru, Poland, Puerto Rico, Romania, Singapore, Slovakia, Spain, Sweden, Switzerland, U.S., U.K. Those who call internationally Both residential and small business users

7. Confidential Information: Under Non-Disclosure Agreement 7 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.

8. Confidential Information: Under Non-Disclosure Agreement 8 VoiceLine Overview VoiceLine provides users with: Telephone number(s) from a variety of countries all over the world 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 all over the world 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

9. Confidential Information: Under Non-Disclosure Agreement 9 Available Telephone Numbers VoiceLine can provide you with phone numbers from a variety of countries, including: Argentina Finland Norway Australia France Pakistan Austria Greece Panama Bahrain Hungary Peru BelgiumIreland Poland Brazil Israel Puerto Rico Bulgaria Italy Romania Canada Japan Singapore ChileLatvia Slovakia Croatia Lithuania Spain Cyprus Luxembourg Sweden Denmark Mexico Switzerland El Salvador Netherlands U.K. EstoniaNew Zealand U.S. VoiceLine can provide you with phone numbers from a variety of countries, including: Argentina Finland Norway Australia France Pakistan Austria Greece Panama Bahrain Hungary Peru BelgiumIreland Poland Brazil Israel Puerto Rico Bulgaria Italy Romania Canada Japan Singapore ChileLatvia Slovakia Croatia Lithuania Spain Cyprus Luxembourg Sweden Denmark Mexico Switzerland El Salvador Netherlands U.K. EstoniaNew Zealand U.S.

10. Confidential Information: Under Non-Disclosure Agreement 10 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

11. Confidential Information: Under Non-Disclosure Agreement 11 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

12. Confidential Information: Under Non-Disclosure Agreement 12 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

13. Confidential Information: Under Non-Disclosure Agreement 13 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

14. Confidential Information: Under Non-Disclosure Agreement 14 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)

15. Confidential Information: Under Non-Disclosure Agreement 15 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

16. Confidential Information: Under Non-Disclosure Agreement 16 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

17. Confidential Information: Under Non-Disclosure Agreement 17 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

18. Confidential Information: Under Non-Disclosure Agreement 18 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

19. Confidential Information: Under Non-Disclosure Agreement 19 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.

20. Confidential Information: Under Non-Disclosure Agreement 20 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

21. Confidential Information: Under Non-Disclosure Agreement 21 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

22. Confidential Information: Under Non-Disclosure Agreement 22 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

23. Confidential Information: Under Non-Disclosure Agreement 23 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!

24. Confidential Information: Under Non-Disclosure Agreement 24 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!