2-line outgoing + at least 1-line incoming VOIP solution?

[mizery de aria]

I currently use SkypeOut to make phone calls and Gizmo5 for a phone number to receive phone calls, however, I only have a Linksys CIT400 hardware device besides computers to handle using VOIP service. It is primarily for personal use. However, I am interested in learning of a most cost-effective (for example, skypeout and gizmo5-in being cheapest solutions) voip solution to offer phone service for a business that is capable of providing 2-lines for incoming calls. Is anyone able to assist me in learning how I can establish such a setup?

I am looking for best service solution as well as potential hardware required, but overall being most cost-effective solution. While I could use a computer running Gentoo Linux to handle usage of the service, I am not necessarily looking for using a computer or Gentoo Linux as a basis for providing 2-line incoming voip and at least 1-line outgoing voip phone service.

Any assistance is greatly appreciated.

Also, I hope this is the right forum to discuss this.
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