We are looking into moving to VoIP to connect our 3 locations and each of the vendors we have looked at quoted the system with layer 3 POE switches. Once we negotiate further they have all been willing to drop to layer 2 switches to cut cost. I understand what POE does but need clarification between a layer 2 and 3 switch. We are a fairly basic network with a T1 based WAN. We currently are not utilizing VLANS or any advanced configurations on our switches. Thats not to say we wont in the future but I am trying to determine if layer 3 is something we should be looking at. In the VoIP process we will be moving to Cisco 2811 or 2821 routers with the voice bundle.