This work item deals with naming, numbering, and addressing issues specific to calls from IP based terminal to E.164 terminals (PSTN/ISDN/GS M). It includes the name for the E.164 terminal used by the IP based terminal and how it maps to the address of an appropriate gateway and to the destination of the call. There will be an investigation into existing schemes that may be relevant to this problem. Requirements for an acceptable solution will be developed. After requirements are validated by the ETSI TIPHON Project, existing and new schemes will be evaluated to requirements and specifications. The impact of carrier selection will be considered in evaluating solutions. Acceptable solutions must work with both IPv4 and IPv6.