This document provides an introduction to setting up voice over IP (VoIP) telephony with Linux. It begins with an overview of VoIP terminology. It then discusses the two main Linux VoIP software solutions, Asterisk and FreePBX, and recommends FreePBX. The document outlines the hardware needed, including softphones for computers and smartphones, as well as IP phones, analog telephone adapters, and telephony interface boards. It also discusses options when Ethernet is not available, such as Ethernet bridges, WiFi IP phones, and custom wireless solutions using existing cordless phones.