SECOND AMENDED ADVISORY SERVICES AGREEMENT

Consulting Services Agreement

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Second Amended Advisory Services | VoIP, Inc

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Title: SECOND AMENDED ADVISORY SERVICES AGREEMENT
Date: 8/20/2007
Industry: Communications Equipment Sector: Technology

Exhibit 10.1

SECOND AMENDED ADVISORY SERVICES AGREEMENT

This Second Amended Advisory Services Agreement (the “ Second Amendment ”), is effective as of May 18, 2007, between Mark L. Baum, Esq. (the “ Consultant ”), and VoIP, Inc. (the “ Company ”).

WHEREAS, on May 9, 2007, the Consultant and the Company entered into an Advisory Services Agreement (the “ Services Agreement ”), and on May 14, 2007 these parties entered into a First Amended Advisory Services Agreement; and

WHEREAS, the Consultant and the Company wish to further amend certain sections of the Services Agreement; and

NOW, THEREFORE, in consideration of the mutual covenants contained in this Second Amendment, and for good and valuable consideration, the receipt of

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