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Linux Infrared HOWTO
PrevChapter 3. Specific Connections and IrDA - ProtocolsNext

3.18. Null Modem Cable Connection

You may set up a connection without IrDA capable hardware, using a serial null modem cable. Just attach the IrDA ports to the serial ports, .e.g. irattach /dev/ttyS0 -s on both machines.

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Connection via Serial CableUpPeer-to-Peer Mode / Direct Mode