System and method for providing audio communication over a computer network using differing communication formats

This invention relates to audio communication systems and more particularly, to an audio communication system which will interface and convert one format of computer network transmittable audio data to another format. A system and method for providing audio communication over a computer network between sending and destination devices using differing communication formats is provided. The system identifies the format of the incoming digital encoded audio data signal, identifies the destination device format of the signal, and converts the data to a second digital encoded audio data signal which is compatible with the format utilized by the destination device.