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Apps for turning your Galaxy Tab into a phone - for $4
says: Okay, so you probably already have a phone. And you probably don't find it exceedingly comfortable to hold a tablet to your ear. BUT YOU CAN DO IT, and it's practically free. VOIP, here you come!
(If your carrier incurs data charges on you for this, it's not my fault. Keep your data caps in mind, and use WiFi if you can.)
Skype - free IM & video calls
Even if your tablet doesn't yet have the Android firmware to support the video chat Skype is known for, you can still use the app for VOIP (Voice Over Internet Protocol) calling. You can't see but you can talk and hear. Works well for voice and video if you have Gingerbread or Honeycomb, but any lower and it's not ideal, is it? If you take a little more time, you can make these next 2 apps work together as a traditional phone setup on Froyo.
Start here. Use the Google account linked to your tablet and set up a Google Voice account. It's free, and you get a new phone number. Then go into your Google Voice account ON YOUR COMPUTER and make sure it's set to send calls to Google Chat - not to a phone number. THIS IS KEY.
GrooVe IP - Free Calls + Text
This will be the best $4 accessory you can get for your tablet. Log in with the Google Voice account you just set up. Looky there, you have a dialer! Use the "Settings" tab to give yourself a ringtone (the default is silent) and give everyone your new Google Voice number. Ta-da!