NetDial SIP Phone 1.2.2
the author of this app says:
NetDial SIP Phone is a VoIP application on your Android. Users now can receive VoIP calls on Android over the broadband Internet connection regardless of their locations.
In order to use this product, you must have at least one valid SIP account from a VoIP Service Provider.
From Android 2.0 or later enabled.
Nov 3, 2010