What is the 488 Error?
The SIP response 488 Not Acceptable Here means the two sides of a call could not agree on any media parameters — most commonly, they have no codec in common. The call fails before any audio is exchanged.
During SIP call setup, each side advertises its supported codecs in the SDP (Session Description Protocol) body. If there is zero overlap between the caller's and callee's codec lists, Asterisk returns 488.
; Example SDP from caller (only offers G.729): ; m=audio 10000 RTP/AVP 18 ; a=rtpmap:18 G729/8000 ; Asterisk endpoint only allows ulaw: ; allow=ulaw (payload type 0) ; Result: No common codec -> 488 Not Acceptable Here