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Here is how the SmartFree SIM Card stacks up against other US carriers.  Free incoming calls in all countries listed in green with the SmartFree SIM Card.  All rates are per minute, valid as of 5/22/08.
 
           
          SmartFree SIM
                   

TMobile

AT&T

 Incoming Calls to the US
                   
Afghanistan   $4.99   $3.99     ~$0.61   ~$1.55  
Albania   $4.99   $3.99     Free   ~$0.61  
Algeria   $1.99   $2.49     Free   ~$0.61  
Andorra   $0.99   $1.29     Free   ~$0.61  
Anguilla   $1.49   $1.99     Free   ~$0.61  
Antigua & Barbuda   $1.49   $2.29     ~$0.30   ~$1.24  
Argentina   $1.99   $2.29     ~$0.93   ~$2.02  
Armenia   $4.99   $3.49     ~$0.30   ~$1.24  
Aruba   $1.49   $1.99     Free   ~$0.61  
Australia   $1.49   $1.69     Free   ~$0.61  
Austria   $0.99   $1.29     Free   ~$0.61  
Bahamas   $2.99   $2.29     Free   ~$0.61  
Bahrain   $1.49   $2.49     Free   ~$0.93  
Bangladesh   $1.99   $2.29     Free   ~$0.61  
Barbados   $1.49   $1.99     Free   ~$0.61  
Belarus   $4.99   $4.99     Free   ~$0.93  
Belgium   $0.99   $1.29     Free   ~$0.61  
Belize   $2.99   $3.49     ~$1.24   ~$2.50  
Bermuda   $1.49   $1.99     ~$1.24   ~$2.50  
Bosnia & Herzegovina   $1.99   $3.49     Free   ~$0.61  
Brazil   $2.99   $2.29     Free   ~$1.49  
Bulgaria   $1.49   $2.29     Free   ~$0.61  
Cambodia   $2.99   $3.49     ~$2.02   ~$3.12  
Cayman Islands   $1.49   $1.99     Free   ~$0.93  
China   $2.99   $2.29     Free   ~$0.61  
Congo   $1.99   $2.49     ~$0.30   ~$1.24  
Costa Rica   $1.99   $2.29     ~$0.30   ~$1.24  
Croatia   $1.49   $1.99     Free   ~$1.24  
Cyprus   $1.49   $2.49     Free   ~$0.61  
Czech Republic   $0.99   $2.29     Free   ~$0.61  
Denmark   $0.99   $1.29     Free   ~$0.61  
Dominica   $1.49   $1.99     Free   ~$0.93  
Dominican Republic   $1.49   $1.99     Free   ~$0.93  
Ecuador   $4.99   $2.29     ~$1.24   ~$2.50  
Egypt   $1.99   $2.49     Free   ~$0.61  
Estonia   $1.99   $1.99     ~$0.30   ~$1.24  
Finland   $0.99   $1.29     Free   ~$0.61  
France   $0.99   $1.29     Free   ~$0.61  
French Guiana   $1.49   $2.49     ~$0.30   ~$1.24  
Georgia   $2.99   $4.99     Free   ~$0.61  
Germany   $0.99   $1.29     Free   ~$0.61  
Ghana   $1.49   $2.49     Free   ~$0.93  
Gibraltar   $0.99   $1.29     ~$0.30   ~$1.24  
Greece   $1.49   $1.29     Free   ~$0.61  
Grenada   $1.49   $1.99     Free   ~$0.61  
Guadeloupe   $1.49   $2.49     ~$0.30   ~$1.24  
Guatemala   $1.99   $2.29     ~$1.24   ~$2.50  
Honduras   $1.99   $2.29     ~$0.30   ~$1.24  
Hong Kong   $1.49   $2.29     ~$0.30   ~$1.24  
Hungary   $0.99   $1.29     Free   ~$0.61  
Iceland   $0.99   $1.29     Free   ~$0.61  
India   $2.99   $2.49     ~$2.02   ~$3.12  
Indonesia   $4.99   $3.99     ~$0.30   ~$1.24  
Iraq   $2.99   $2.49     ~$0.61   ~$1.55  
Ireland   $0.99   $1.29     Free   ~$0.61  
Israel   $2.99   $2.49     Free   ~$0.61  
Italy   $0.99   $1.29     Free   ~$0.61  
Jamaica   $1.49   $1.99     Free   ~$0.93  
Japan   $1.99   $2.29     Free   ~$0.61  
Jordan   $1.99   $2.49     Free   ~$0.93  
Kazakhstan   $2.99   $4.99     Free   ~$0.93  
Kenya   $4.99   $3.99     ~$0.30   ~$1.24  
Kuwait   $1.49   $2.49     ~$1.24   ~$1.24  
Kyrgyzstan   $4.99   $4.99     Free   ~$0.61  
Latvia   $1.49   $2.29     Free   ~$0.93  
Liechtenstein   $0.99   $1.99     Free   ~$0.93  
Lithuania   $1.49   $3.49     Free   ~$0.61  
Luxembourg   $0.99   $1.29     Free   ~$0.61  
Macedonia   $1.49   $2.29     Free   ~$0.93  
Malaysia   $1.99   $2.29     Free   ~$0.61  
Maldives   $4.99   $4.99     ~$0.93   ~$2.02  
Malta   $2.99   $2.29     ~$0.30   ~$1.24  
Martinique   $1.49   $2.49     ~$0.30   ~$1.24  
Mexico   $1.49   $0.99     ~$1.24   ~$2.50  
Moldova   $2.99   $3.49     Free   ~$0.61  
Monaco   $0.99   $1.29     Free   ~$0.61  
Mongolia   $4.99   $4.99     Free   ~$0.93  
Montserrat   $1.49   $1.99     Free   ~$0.93  
Netherlands   $0.99   $1.29     Free   ~$0.61  
Nicaragua   $1.99   $2.29     ~$0.30   ~$1.24  
Niger   $2.99   $3.49     Free   ~$0.61  
Nigeria   $1.99   $3.49     Free   ~$0.93  
Norway   $0.99   $1.29     Free   ~$0.61  
Oman   $1.49   $2.49     ~$0.30   ~$1.24  
Pakistan   $1.99   $2.49     ~$0.61   ~$1.55  
Palestine   $1.99   $2.49     Free   ~$0.61  
Paraguay   $2.99   $2.29     Free   ~$0.93  
Peru   $2.99   $3.49     ~$0.93   ~$2.02  
Philippines   $2.99   $2.29     ~$0.61   ~$1.55  
Poland   $0.99   $2.29     Free   ~$0.61  
Portugal   $0.99   $1.99     Free   ~$0.61  
Romania   $1.99   $3.49     Free   ~$0.61  
Russia   $4.99   $4.99     ~$0.61   ~$1.55  
San Marino   $0.99   $1.29     Free   ~$0.61  
Saudi Arabia   $1.99   $2.49     Free   ~$0.93  
Serbia   $2.99   $3.99     Free   ~$0.61  
Singapore   $1.49   $2.29     ~$0.30   ~$1.24