Virtual Serial Port ActiveX CE 

Virtual Serial Port ActiveX CE is a powerful advanced ActiveX Control for Embedded platforms that allows your software to create custom additional virtual serial ports in Windows CE system and fully control them from within your own program.
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VSPD.net 

Network Virtual Serial Ports Driver is an advanced utility, the purpose of which is to emulate null-modem cable on computers located in a TCP/IP LAN or connected to the Internet by creating any number of pure virtual serial ports in your system.
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