voipo has a reseller program that allows you to run your own branded phone company offering voip home phone service , 1-800 numbers , voicemail , call forwarding, fax service , wholesale cost of $1 per number
Toll-Free Phone Numbers $1/Month
Toll-Free Incoming Usage (US) $0.025/Minute
Toll-Free Incoming Usage (Canada) $0.06/Minute
http://www.voipo.com/2600.html ( click voip reseller )