suggestion on a wifi phone

[TaraPrakash]

Hi all. A very happy new year to all of you.
I am on the lookout for a wi-fi phone that works for normal mobile phone and 
also for VOIP services. I guess I will have to use mobilespeak to make it 
accessible so I can't go for any fancy ones due to my limited resources. 
Note taking would be a nice and useful feature but I can compromise it for 
saving few dollars. I'll be very greatful for all your suggestions.
Regards
TaraPrakash
P.S. are there such accessible phones which have sim optional?