I'm looking for the least expensive toll free number plan.  I want to
have a toll free number that forwards to a land line
number.  I doon't want to have to pay to redirect it.  (A web form
maybe forward it to a new number).
Basically the charges are broken down into (1) a monthly access fee
and (2) the rate to forward the incoming call to what you pointed it
to.  Usuall billed in 6 second increments.

So I'm looking for low lock in rates on both of the above and the
flexibility to change the forwarding number at will.

I have two w/AT&T numbers right now.  my monthly fee is 11.95 plus
15.00/line and they charge about .25/minute for the forwarding. Add to
that the misc taxes etc.  They just raised the rates twice w/out
notifying me and i just wanna swtich.  Don't have the time to
research.. THANKS!!:)

I recently researched toll-free service, and you can pay less than you
are paying now.  The service I suggest, Kall8, is not the absolute
cheapest, however, it appears the easiest to use while remaining VERY
cheap.  If you want advanced voice mail features with your toll-free
number, I have included a company that I have had a good experience
with in the past.  Also, if you are seeking the absolute lowest
prices, I have included additional vendors, though I am not completely
comfortable with them.  Finally, at the end of this answer are tools
you can use to check the availability of a custom "vanity" phone
number, if you wish.  All the rates provided here are for the USA.

This is the service I would try if I simply wanted calls forwarded to
a number that would change frequently and if I did not care what phone
number they assigned.  They offer a web tool to quickly change the
"ring-to" number.  Sign-up is quick and simple, though it would be
longer if you want to transfer your existing toll-free number:
Kall8 Follow Me Service @  $2.00/month   6.9c/minute (888/877/866; $5
for 800)
http://cognigen.net/kall8/

I have had success with this company in the past.  They bill in
6-second increments, and their per minute charge drops to 7.5c/minute
if the call is picked up by voicemail instead of ringing your phone
(or as low a 4.9c a minute if you purchase pre-paid minutes).  While
not as cheap as some of the others, it is a nice service if you want
advanced voice mail features included with your toll-free number.
Freedom Voice Systems  @   $9.95/month   11.9c/minute
http://www.fvsystems.com/services.html?RefID=0


Here are some other vendors I found while doing my research:
Capsule Communications @   $1.99/month   3.9c/minute (Monthly fee
waived @ $20)
(This company would become your long distance company.  I don't prefer
that)
http://cognigenld.com/

OPEX Discount Service @    $2.00/month   4.5c/minute (Monthly fee
waived @ $20)
(This company would become your long distance company.  I don't prefer
that.)
http://cognigen.net/opex/

Power Net Global (PNG)  @  $2.50/month   5.9c/minute (Monthly fee
waived @ $15)
(I did not care for their registration process so I avoided this
company.)
http://cognigen.net/png/info_tfn.cgi?jimback

American Voice Mail, Inc @ $4.95/month   8.9c/minute 
(They want a Social Security number on the registration form.)
http://www.americanvoicemail.com/telephone.html

GotVMail Communications @  $9.95/month  11.9c/minute 
(These services appear VERY similar to the Freedom Voice package. 
However, if you are interested in pre-paid minutes (for example 2000
minutes/month) they have some attractive pricing packages.)
http://www.gotvmail.com/solutions/

GotVMail Pre-Paid Pricing
http://www.gotvmail.com/rates.htm

WhoSells800.com List of Vendors
http://whosells800.com/whosells800/


These tools are helpful if you decide to create a custom "vanity"
phone number:
AT&T Toll-Free Look-Up Tool
https://businessesales.att.com/products_services/tollfreeproduct_cataloglookup.jhtml?fromOP=true'

Toll Free Numbers Vanity Number Lookup
http://www.tollfreenumbers.com/index3.htm


I hope this information has been helpful and easy to understand.  If
anything remains unclear, please do not hesitate to request a
clarification.

I ended up having a great conversation with the owner of
whosells800.com, she's an agent for Kall8, Cognigen and a few others. 
I'm signing up the kall8, they fit my needs the best.  She's also a
fellow new yorker so half our conversation had nothing do to w/phone
service :)  Thanks!

You answer saved me a lot of research and filled my need perfectly. 
Good job!