LevelOne VOI-7100 - Manual (Page 40)

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Understanding the SIP
SIP, the Session Initiation Protocol, is a signalling protocol for Internet
conferencing, telephony, presence, events notification and instant messaging.
SIP was developed within the IETF MMUSIC (Multiparty Multimedia Session
Control) working group, with work proceeding since September 1999 in the
IETF SIP working group.
SIP enabled PBXes and/or SIP User Agents utilize the Session Initiation
Protocol(SIP) to interconnect and to establish voice sessions between each
other over an IP Network. SIP Telephony has emerged as a viable alternative
to legacy (TDM) and fixed-line circuits for the establishment and transmission
of voice communications.