EDIT removed info on Total Remote as 1st post mentions it!

I stumbled across this article http://www.codeproject.com/netcf/PocketBeamer.asp earlier this year and it explains how the software part works there is a follow up comment on building your own dongle http://www.codeproject.com/netcf/Poc...97#xx1686897xx

The neat thing is that it is really cheap and whilst not simple it is straightforward; in that you just have to send the wave form in two pieces (out of phase, i.e. left+right speaker). I think this would be more practical than going over Ethernet (or BT) to an IR sender.

I've not built one of these though, it is one of the many "when I get time" projects I have lined up.

Chris