This document provides an introduction to SIP trunking, outlining some of its main benefits compared to traditional ISDN lines. SIP trunking allows businesses to make phone calls over their internet connection rather than dedicated phone lines, potentially reducing costs. It provides benefits such as only paying for the phone capacity needed, cheaper call rates, no hardware costs for additional lines, and increased phone system resilience by eliminating reliance on single circuits. The document also describes a hybrid SIP/ISDN solution that allows businesses to start using SIP trunking while keeping some ISDN lines for backup if internet connectivity is lost.