VoiceXML is a standard language for the development of voice based user interfaces over telephone. VoiceXML applications bring us more advantages than IVR applications (Interactive Voice Response) because they can be used through any kind of telephone and a computer user interface. Though, development of this kind of applications is not a problem, it is hard to have where to execute them, because we always don?t have a VoiceXML gateway, since it is very expensive (specialized hardware devices) so that is out of the reach of several small and medium size companies. This paper proposes a solution to this problem, with out the use of special devices, we designed and developed a VoiceXML gateway which is also operational and offers an architecture more flexible than current commercial VoiceXML gateways.