[QUOTE=DryLand404;60498]Does anyone have a recommended SIP provider other then sipphone. ..../QUOTE]

Try 'Internetcalls'.(Same organiztion as voipbuster but you also get a free** Incoming number):
http://www.internetcalls.com/en/index.html

Once you have installed the client on your PC, you can then grab the SIP details here to input into the nokia:
http://www.internetcalls.com/en/sipp.html

I was able to receive calls on my n800 using my free United Kingdom IN number by configuring the secondary account on the Gizmo logon screen. I was however not able to make outgoing calls. I am hoping that it was a Gizmo issue and am now looking forward to testing it out on this exciting new software once I manage to dowload it

EDIT - free**: I got my free UK number a while back. I have contacted Internetcalls to find out which countries have available numbers. Apparently you can only change your country of residence by reinstalling the software.