Specifically, Samsung and Net2Phone (NTOP) will create two devices with Internet telephony services using Net2Phone's VoIP, billing, and routing technologies along with Samsung's hardware expertise and distribution channels. The products will be marketed to enterprise customers.

IP KeyPhone is a private branch echange device that connects directly to the Internet or an ISDN line, and will be packaged with limited free VoIP minutes. The Samsung IP Gateway, designed for larger corporations, can plug into the business' existing PBX and LAN infrastructure.

Kwansoo Lee, executive vice president of Internet infra business at Samsung Electronics, said the market for business telephony services is wide open, and partnership will enable companies to reap the benefits of VoIP.

"Net2Phone's services have received worldwide acclaim for reliability and efficiency, and we are very pleased to be working with them to provide cost-efficient solutions to our customers around the world," said Lee. "We believe that businesses worldwide will realize the benefits of Internet telephony, and we plan on bringing optimized solutions to them."

Monday's deal expands Net2Phone's strategy of teaming with companies to provide telephony services. The company currently has a partnership with 3Com Corp. (COMS) to develop VoIP modems, and Panasonic has also signed on to provide Internet-based phone service with consumer telephones.