I don't usually do 'how-to' postings, and I'll have much more comprehensive discussions of Android 'Jelly Bean' and the Google Nexus 7 tablet later — there are some really fascinating implications to how that ecosystem is developing. But since quite a few people have been asking me if it's possible to use the Wi-Fi-based Nexus 7 as a phone, I thought I'd scribble out this quickie guide. In short, yes, even though the N7 doesn't obviously have phone-related user interfaces, you can use the N7 as a phone for both outgoing and incoming calls via VoIP, and this can be accomplished completely for free via Google Voice accounts.