An introduction to computer audio
This is a technology making streaming AV possible.
Source: http://www.upnp.org/
Of course UPnP has its own nomenclature:
Server: streams the music to UPnP clients in the network,
Renderer: a device with can play the music received
from the server
Control Point: the remote control.
XP and Vista are both UPnP compliant.
XP can be used as a server only, Vista can be both a server and a client (renderer/control point).
If you enable media sharing in Vista (an option in Windows Media Player) the PC becomes visible as a media player in the network.
In case op XP you have to install UPnP first.