Techware Labs has published a review of the Linksys SPA-941 business VoIP phone:

There are a few names that really stand out at the head of the crowd when it comes to VoIP phones, names like Polycom and Cisco always rise to the top. The Linksys SPA-941 certainly shows its lineage to the older 841 phone but also has had major influence from the Cisco side of the house. What you end up with is a great mid-range phone that is right at home in any business environment. The Linksys SPA-941 is not perfect, but then again, ther isn't a perfect phone made yet but for $150, its better than other phones in the same category. The quality and appearance of the 941 is sure to impress business users who would otherwise choose the Polycom 301 at a comparable price. The Linksys SPA-941 is well worth taking a look at, its quite a bit more than a budget phone in a nice package.