There are 2(at least) versions: It's true that the P7310 is WiFi only, but the P7300 is WiFi & 3G.
As for whether it'll handle calls is another question, and one I'm looking for an answer to too.
It can send & receive SMS text messages, and I believe it's capable of calls too, but it lack a phone 'app'. Calls can apparently be instigated by choosing the call option from a contact; but that doesn't help if you want to call somebody ad hoc that isn't already a contact, and I don't know if/how it handles incoming calls???
Anybody with a P7300 care to enlighten us?