Serial to Ethernet Connector is an advanced serial over IP solution for sharing of serial ports. It allows you to share up to 255 serial devices over network, thus turning your computer into a low-cost terminal server.
Comm Operator PPC is a powerful RS232 device emulator on Pocket PC. It supports communication with both serial port, include rs232, rs422, rs485 and TCP & UDP based protocol. It works with Wifi, Ethernet and Bluetooth besides normal serial port.
VSPE is intended to help software engineers and developers to create/debug/test applications that use serial ports. It is able to create various virtual devices to transmit/receive data, share physical serial port data for several apps, and so on.