Download a SIP client from Google Market: Sipdroid/ fring/ CSipSimple / SIPGVDialer
Register one SIP acount: zhenglei@iptel.org
Setup SIP client Sipdroid or fring with your SIP acount on Android Handset
Obtain one free USA virtual phone number (say, 425-998-0653) from IPKall, and binging with your sip acount
Launch browser on PC with USA proxy and Enter into Google voice Setup
Select your favorite phone number provided by google (say, 650- 646-4296, 818-949-8065)
Binging with your iPKall phone number with Google voice phone number
Verify your Google Voice phone number on Android Handset with Fring apk: accept the call and dial the requested code.
That’s OK.