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This Master's thesis deals with design and implementation of a system that can access remote devices through computer network. Specifically, the serial port devices and audio input devices. The first step of the thesis was to do a survey in the field of similar available, focusing on applications that could be integrated into the final system. For serial port devices, it was necessary to find a solution that would allow redirecting data from the physical device to a computer network and creating virtual serial ports on client systems, through which would users access these devices. To transfer audio streams from audio input devices through computer network was chosen RTP protocol, which is well suited for data transmission in real time. The thesis also contains the description of handling received RTP stream on a client system. The result is a complex system that integrates the functionality of mentioned tools into a single unit.