A Free Incoming Phone Number lets you receive calls for free. All you have to do is be running a software program that connects the calls.
In order for the free incoming phone number to work, your computer must be connected at all times and to the internet. Consider that since this works through the internet, you could receive calls on your USA number even when you are in Germany or anywhere else in the world.

Free US Numbers

Area 775- A service by GizmoProjectSIPhone gives you area 775 geographic number in USA.
MatchDigits- This service provides a free anonymous number for online dating, but am sure we can use it for other purposes.
Globe7- Globe 7 offers free VOIP service and free incoming number in USA. Its a ad-based free calling service.
IPKall- This service offer a free geographic number in Washington.
TalkDigits- Thanks to Sri Kisore Das, a visitor who told me about this service. They provide a Free US geographic number.

Stanaphone – Free incoming number with the Stanaphone software.

Free UK Numbers

Coms- They provide a geographic numbes in almost all UK provinces.
SIPGate- They offer a free UK Geographic number.
OrbTalk- They offer free UK geographic numbers.
OpenTelecom- They give u a Uk no. and free forwarding to 180 destinations in the world (if u select UK MOBILE)

Global Numbers
Tpad- They offer a free incoming number and call credits for receiving calls from UK based phone lines.
FonoSIP- This guys provide FREE Access numbers in various countries.
SIPGate(German)- This german counterpart of SIP UK service provides free German numbers.

Sources: http://voipguides.blogspot.com

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