Is there such company who lets resellers sell their dial up internet access?

Yes, there are a couple, http://www.cari.net/ which is the cheapest, and http://www.megapop.com/ which costs a lot.

Also, try http://www.virtualisp.com

See VirtualISP at
http://www.virtualisp.com

They are the cheapest I know, as far as startup costs. I just visited their site and can't get through, but was there little more than a week ago. I think they resell for MegaPOP.com.

Similar to VirtualISP was WholesaleISP.net, but they've been bought by CISP.cc this past summer.

See
http://www.wholesaleisp.net
and
http://www.cisp.cc

I spoke to a rep from CISP at the Fall Internet World Show and from what I understood they are going away from the low-end pricing of WholesaleISP.net and going for a more established clientele - upfront costs starting with a $5,000 setup fee, but then a reasonable monthly charge per dialup user. They may not even be honoring the WholesaleISP.net website prices anymore, I don't know.

Depending on who's package you sign up for and what national network of POPs you use and whether you sign up for phone and/or billing support, prices can range from $8-$13.50 a month or so for each dialup user. Email services and/or personal webspace for dialup users are usually extra.

Currently, I am reselling five dialups to a couple of my clients through a small company in Buffalo named Our Specialties. I purchase the accounts wholesale for $12 each and resell them to my clients for $15.95 as a favor. I provide email to my clients through my own servers. This is a barebones service, but it works. For a limited user base, I can safely recommend Chuck at OSNet. He's really helped me out when there were problems. I know he's got a lot more clients than mine, but I'm not too sure I'd use him for a full rollout of dialup services for your business. You can some limited info at

http://www.osnet.net/dialup.htm

If you do decide on a company, let me know how you did. I am interested in better solutions.

Sean

UU Net allows you to sell dial-up as well and seen as UU Net has the largest infrastructure there is then they would probably be worth a look. I don't know what they are like price wise as we've never seriously looked at it as an option as in the UK we would loose money because there are hundreds of free ISPs.

Try the list here for a start...

http://isp-lists.isp-planet.com/isp-outsourcing/resources/wholesale_access/

This page tends to load like mud sliding uphill in January, so give it a minute.

thanks guys