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Eltima Serial to Ethernet Connector allows you to share up to 255
serial port devices over TCP/IP network turning your computer into low-
cost terminal server. As the result, any serial port device connected
to COM port could be accessed from anywhere in the world as if it is
attached to local PC.
When the attached serial port device sends communication data it will
be actually transmitted over TCP/IP network. Such behavior is achieved
due to the use of virtual serial port technology which emulates
standard COM ports. In that case Windows OS treats virtual serial
ports in the same way as real ones therefore you are no longer limited
to just two real ports (any number of physical ports you have) per
system and may create COM port connections without occupying any real
serial port.
Serial to Ethernet Connector provides the ability create several
connection types for three main purposes: share serial port for
incoming connections (Server), connect serial port to remote host
(Client) and share serial port using UDP. Starting from version 5.0
all SEC internal drivers for Windows Vista and Server 2008 are
digitally signed by Microsoft.

More Info: http://www.virtualserialport.com/products/serial-over-ethernet/
Download URL: http://www.virtualserialport.com/download/se_connector.exe
Screenshot URL: http://www.virtualserialport.com/submit/serial_network.jpg
Order Page: http://www.virtualserialport.com/products/serial-over-ethernet/#purchaseinfobrick2478