http://vb-audio.pagesperso-orange.fr/Cable/index.htm
VB-CABLE driver will be present as new playback and recording device (appearing in the audio device list).
VB-CABLE can be set as default device, as any regular audio device. The Configure and Properties buttons allow to setup multi channel features and device sound quality.
All signal coming in the CABLE input is going to the CABLE output. Then It becomes simple to make computer audio recording or to connect a player application to a recorder one.
VB-CABLE Driver (Donationware)