Try SendMyCall.com They offer virtual numbers with call forwarding service. Lots of great FREE features like:
Access dial tone for outbound calls (DISA);
Record and playback voice messages to callers
Send voice-mail messages to email ;
Direct calls using extension numbers
Looks interesting but what is the advantage I wonder of a service like this ($60 a year for DID number) vs $30 a year for Magicjack? Both have call forwarding, free long distance and unlimited incoming / outgoing service.