[LINK] Help please - VOIP

[Ian Macintosh]

Hi from a link lurker with a small problem,

I hesitate to do this but will plough on anyway ;-)

I have a client who wants to establish a VOIP network between three 
small shops/offices.  They have broadband (TransACT) at one office, the 
others use dial in modems.  They are all running Windows 98 (but willing 
to upgrade to XP).  VOIP is NOT my area of knowledge :-(

Questions:
1.    What (additional) hardware will they need? (I presume sound cards 
and headsets)
2.    What software is best for that type of environment?
3.    Prices (shudder)?

Happy to take advice off-link to avoid clogging up the list, and provide 
a summary to all if desired.

Thanks in advance

Ian Macintosh