Required Items:
A computer
A decent internet connection (3G or DSL even works)
A microphone, and speakers (most laptops have these built-in)
Firefox or Chrome -> Internet Explorer sucks.
An active phone to create a Google Voice account (if you don't have one)
You absolutely do not need a real phone in any way to make the actual calls

1. Get a Google Voice account and phone number at
2. Install the Google Voice chat plug-in. [Download Here Google ]
3. Open Gmail, use Chrome or Firefox.
4. Click the Call button on the left "Chat" bar.
5. Dial a number.
6. Start Talking