France is the largest market for VoIP in Europe, with 1.2 mln subscribers by the end of Q1 2005. Most of these lines are provisioned by Free and Neuf, using a plug and play set top box. Incumbent France Telecom has responded with its own service, and reported 144,000 subscribers at the end of 2004. Norway also has a dynamic VoIP market, spearheaded by Telio. Telio targets the first line market, and had 50,000 subscribers by Q1 2005 (a penetration of around 7% of all broadband lines in Norway), Point Topic says.