The NEC DSX40 4 X 8 X 2 KSU Control Unit

The initial configuration starts at 4 incoming lines X 8 digital station ports X 2 analog station ports with the capability to expand to 8 incoming line X 24 digital station ports or18 analog station ports  The DSX40 is a great phone system for small businesses that doesn't need voice mail but need answering machine capability.  System Bundles and starter kits priced as low as $749 with free shipping.