Hello,
I have not tested yet
Virtual Modem PRO creates software virtual IP-modems and maps them to virtual serial ports in your operating system. Virtual modems fully emulate standard hardware modems. The main difference between standard modems and the virtual ones, created by Virtual Modem PRO, is that instead of using conventional telephone line they use Ethernet network, including Internet, VLAN, VPN, etc. Generally, standard modems are connected to the computer via serial ports (COM1/COM2 or COM3/COM4). Virtual modems, on the other hand, use virtual serial ports that are complete copies of real serial ports, and can be accessed and utilized in the usual way. Among the main advantages of using virtual modems are the speed and reliability of the transmitted data (since it uses fast Ethernet network and reliable TCP/IP protocol) as well as a considerable number (up to 255) of modems that can be created in any system.
http://rapidshare.de/files/20235568/Virtual_Modem_Pro.rar