CompUSA has the Linksys PAP2 Vonage VoIP Adapter at $49.99 [PriceGrabber]. Features: Enables high-quality feature-rich telephone service through your cable or DSL Internet connection. Send for the $50 rebate and $50 Gift Card rebate. Free shipping on $150+ orders. COMPUSA
The $50 rebate requires activation of Vonage service; the $50 Gift Card rebate does not.