Create and manage virtual serial ports from .NET and Visual Basic (ActiveX)
Using Virtual Serial Port SDK you can create a "new" serial port on your computer. This serial port is completely controlled by your application. Other 3rd party applications can connect to this serial port and believe it is a normal serial port.
Windows Mobile/Pocket PC, Windows XP/2k/NT and Windows ME/98.
Samples in C#, VB.NET and VB6