SIP trunking is an internet-based phone system that provides several benefits over traditional ISDN lines. It allows calls to be made over the internet rather than physical phone lines, saving on maintenance and permitting flexibility to add or remove lines as needed. Key benefits include lower costs since only internet access is needed rather than leasing phone lines, the ability to make calls from any location, and issues being fixed remotely without service fees. While bandwidth and security require consideration, firewalls can protect networks, and SIP trunking is more reliable and offers more options than ISDN. Overall SIP trunking is more flexible, cost effective, and provides savings for businesses.