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Obviously the cheapest way to make long distance calls is to find a special offer for free calling.
As a promotion, many cellular providers such as Cingular/AT&T are offering free long distance calling as an incentive to win new customers. A word of caution is in order here, if you exceed your minutes per month usuage, your "free" long distance can actually cost you more than if you dialed the call directly from your residential landline phone.
Another popular way to get free long distance is through PC-PC calling, using services such as Yahoo IM, Googletalk, and Skype. This is only free if the party you are calling has the same service, and call quality can be spotty. But it is hard to argue with something that is free!
Since nationwide long distance is included with most VoIP or unlimited plans offered by carriers, such as Vonage and Verizon, long distance can be considered "free" if you are a subscriber.