The Linux operating system and its variants are gaining more and more ground in the field of embedded systems, mobile devices and desktop computers. In some cases it would be useful to have a data acquisition software, which runs in the faster and higher priority kernel space instead of the user space, but is easily accessible from the latter through a simple and well known interface. Furthermore it would be preferred if it would only rely on application programming interfaces and libraries, which are part of the Linux kernel. Within certain limits it could be used on the several architectures, which the kernel supports, although the testing takes place primarily in desktop environment. The purpose of this thesis is to write such a virtual sound card driver, which could deliver the samples supplied to it to another computer, over the internet or local network. The design and implementation of a client program is also the part of thesis, its task is to transfer the acquisitioned samples to the user space, in an easily playable, non-raw format.