IMHO, with the ability to attach a document to an email in PDF format, a fax machine is almost obsolete. However, there are occasions when I must use a fax to send or receive documents.
So, I am currently using the OneSuite efax system. As little as $1.00 per month for unlimited incoming to one email address. If you think you need more, go for their $2.95 per month deal. Unlimited incoming faxes to as many as 5 email addresses, plus outgoing at 2.5 cents per page. Upon delivery of the fax, a copy with delivery confirmation is returned to your designated emal. You will need a scanner as outgoing copies use a pdf file to attach to the cover page. Very easy to use, and inexpensive as well. See: http://www.onesuite.com/products_OneSuiteFax.asp[/quote]
Update: Since I started with this service, it has been almost flawless... only one brief period (2-3 hours) that their system has been down.
OOPS! Forgot to mention that OneSuite will provide a dedicated fax number for either system. So, if you need the ability to receive faxes only... $1.00 per month for unlimited incoming faxes, including a dedicated number.
I've learned a lot here... two months ago I didn't even know how to spell VOIP and now I are one.