asterisk users - Jan 2006 - Help with sip setup because can't receive calls!!!!!!

It looks like you have the first extry of the [incoming] context in 
extensions.conf commented out

Hi all, I am resending this message, so far no one has helped me with this
incoming call issue. there is no problem with outbound call but there is no
inbound call to my sip phone. the only message I get when I call from pstn is
"unable to create local channel for call forward to
'Local/sipphone@default' (case =0)". my configuration files are
attached below. any help would be greatly appreciated. many thanks in advance.
ABC
  
abc def <xisterisk@yahoo.com> wrote:
    there is no error message coming up on the pbx for in-bound calls (there is
only debugging messages for outbound calls).
   
  thanks in advance for any hint or suggestion.
  Ama
   
  I just post my configuration file here for sip phone:
  extensions.conf
-------------------------------------------------------------------------
[globals]
  [default]
include => incoming
include => outgoing
include => iax
inculde => sip
include => sccp
[sip]
exten => 2171,1,Dial(SIP/stargate1,20)
;exten => 2171,1,Dial(SIP/2171,20)
exten => 2171,2,Hangup
exten => 2172,1,Dial(SIP/stargate2,20)
;exten => 2172,1,Dial(SIP/2172,20)
exten => 2172,2,Hangup
exten => 2173,1,Dial(SIP/stargate3,20)
;exten => 2173,1,Dial(SIP/2173,20)
exten => 2173,2,Hangup
  [sccp]
  [skinny]
  [incoming]
_*exten => ; _214943[5-9]6,1,Dial(SIP/stargate3*_)     ; <-- this line
looks like it was commented out on accident
exten => _214943[5-9]6,2,Hangup
  [outgoing]
exten => _XXXXXXXX,1,Dial(Zap/g1/${EXTEN})
exten => _XXXXXXXX,2,Hangup