Symantec's TalkWorks Pro is a good one: http://www.symantec.com/talkworks/index.html
Another free software "SpeakFreely" with C source codes
is also useful (if you like programming): http://www.speakfreely.org/
(Note: this only for intenet phone).
I have tried both. If your computer support
"wake by modem"or you computer power on all the time,
TalkWorks Pro (with WinFax) is a good choice.
You can also record all your conversations.
Otherwise, I suggest you buy an answer machine
(My answer machin