The directory lists the device options available for accessing SIP based VoIP applications and content. Moore's Law like forces arising from the competition between the large number of companies producing SIP phones has produced a dramatic reduction in the cost of the devices. VoIP-Info lists hundreds of companies making softphones a hardphones. A few VoIP focused device distributors have emerged like VoIPSupply, Telephony Depot, and IP Phone Warehouse. ATA's represent the absolute cheapest path to SIP access, but the directory omits the devices as too closely linked to the old telephone model. The emerging competition between cell phone operating systems (iPhone, Android, LiMO, Symbian, Windows Mobile, etc) promises to provide very interesting platforms for SIP enablement. Send suggestions for corrections and additional listings to Daniel Berninger at dan at danielberninger.com.