FYI: You are going to have huge latency problems. About 70ms to get it through the PC and then however long it takes to send it down the pipe to the client PC.

If you use the Windows MM API you cannot get better than about 180ms on a PC, if you use something like ASIO, you can get down to about 100ms (but remember ASIO only supports one soundcard), if you use DirectX you can get down to about 70ms.

There is a kernel mode sound API, but MS doesn't publish it and no one here has ever been able to get the API (I have been trying for about 10 years).

I did a small communications app and the latency varied between 140ms and 570ms over my local 1000base-T network with standard TCP sockets.

Skype and it's bretheren can get away with this because humans can communicate slower than PCs can.

-Erik