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Session Initiation Protocol(SIP)is a key technology in the Internet telephony or Voice-over-IP(VoIP), also it is an important signaling technology in the next generation multimedia communications.Based on the comparison between SIP and H.323 technology,this paper concludes the advantages of SIP.Then grounded on the major components and their interaction,it analyzes the mechanism and features of the Internet telephony based on SIP.Finally,it discusses the disadvantages of SIP and provides the emphasis of future work.