Alexander Lucas mentioned the Android SIP stack. There's a review of it here that points out a few missing items: http://www.onsip.com/blog/leo/2011/01/05/our-evaluation-of-android-gingerbreads-native-sip-calling-with-the-nexus-s
A couple of other things to consider are that the phones supplied by carriers may have the SIP stack blocked or crippled, and that the Android SIP stack is not available on the iPhone or other devices. Many commercial stacks are available ported to Android, iPhone, Symbian, Win7, etc so if you develop for several platforms, your job is easier