The following section in RFC3551 states the same
http://tools.ietf.org/html/rfc3551#section-4.5.4


   The encodings of G.726 are here denoted as G726-40, G726-32, G726-24,
   and G726-16.  Prior to 1990, G721 described the 32 kbit/s ADPCM
   encoding, and G723 described the 40, 32, and 16 kbit/s encodings.
   Thus, G726-32 designates the same algorithm as G721 in RFC 1890.


From: Brian West <brian@freeswitch.org>
To: freeswitch-users@lists.freeswitch.org
Sent: Wed, January 6, 2010 9:50:46 AM
Subject: Re: [Freeswitch-users] Codec Negotiation: Codec telephone-event:101:8000:20

They are in fact one in the same please see ITU.

/b

On Jan 5, 2010, at 11:40 PM, Mark Campbell-Smith wrote:

> Thanks Brian and Anthony.
>
> Brian: 2 = G723-32 Do you mean G721 instead of G723-32 ?
>
> 2010-01-05 18:57:56.845029 [DEBUG] sofia_glue.c:3306 Audio Codec
> Compare [G721:2:8000:20]/[G726-32:2:8000:20]
>
> So the only codec they have offered is G723-32 (or G721), which FS
> only supports as a passthrough codec.  Is that correct?


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