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This is a C# based simple SIP (VOIP) call-out phone. This SIP application was developed and is currently in use as "Help -> Call to support". The idea was to create a zero configuration, very simple call-out phone, and that is how it is now (though IP based incoming calls are supported; example: sip:test@ip:7666, 7666 is the port SIP_Call out runs).
Currently, this application runs on Windows only. For some reason .NET "still" has no managed support for audio-in and audio-out. The audio part uses the unmanaged Windows wave API.
I tried to make the example application well organized, clear, and well commented - don't know how it turned out, you can be the judge. For beginners, I suggest you Google and read some SIP introduction, otherwise you will never get what is going on.
Because the code is full of comments, I think there is no need for a lot of explanation here; just dig into the code.