Cheapest way to get a regular landline to make unlimited overseas calls (from the U.S.)?

Have you looked at phone cards? Depending on how much time she actually uses each month these might be a better solution.

Or check out something like Vonage or Oovu. These are voice-over-IP phone services, so she'll need an internet connection, but these don't use a computer. They simply plug into the modem or router directly and then you connect your regular phone to the Vonage/Oovu box.

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