Virtual Audio Cable (VAC) is a software tool that creates virtual audio devices within your Windows operating system. These virtual devices act as audio input and output channels, allowing you to route audio between applications. It can be particularly useful for tasks like:

• Audio streaming: Sending audio between different applications (e.g., recording audio from a game or a music player).
• Mixing audio: Combining audio from multiple sources into a single output.
• Virtual sound cards: Creating a virtual sound device to capture audio from specific programs.

In essence, VAC allows you to simulate multiple sound devices without needing extra physical hardware.