WN1 was established by managing director Darren Halliwell, 41, in 2001 and has 15 employees.
It posted revenues of £2.25m in the year to October 31, and operating profits of £600,000.
The business is based near Wigan Pier but will soon move to the Ince headquarters of telecoms firm Ashland Group, which Spiritel bought for £3.7m in March last year.
Spiritel, which is listed on AIM and based in London, has agreed to make upfront payments and earn-outs totalling £2.02m.
Mr Halliwell will also receive £1.09m on completion - equivalent to WN1's cash balance.
WN1 is Spiritel's fifth acquisition in 18 months and chief executive Alastair Mills said: "WN1 is a strategic and highly profitable acqusitiion that allows us to complete our business communications offering by adding mobile voice and data services. WN1 has an impressive track record of revenue and profit growth."
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