The VoIP Tunneling application has been developed in order to enable making VoIP phone calls for users who are behind firewalls that block Voip or SIP traffic, especially in countries like UAE, Oman and some other which have recently decided to delegalize internet telephony. Advanced Tunneling application is compatible with any call originator hardware or software, such as Linksys ATA Box, Cisco PAP2 Box, Cisco IP Phones and various PC2 Phone dialers such as Eyebeam.