The HDAUDIO V92 Soft Data Fax Modem with SmartCP is a software-based modem driver for Windows operating systems. It supports V.92 (the 92nd version of the ITU's modem standard), which enables high-speed dial-up internet access, data transfer, and fax capabilities over traditional phone lines. This modem uses the SoftCP (Soft Modem, or Soft Communication Processor) technology to offload modem functions from hardware to software, which reduces the need for dedicated hardware components, relying more on the computer's CPU.