Abstract: A method for playing and processing of audio data by at least two computers over a packet switching data network, wherein at least one first computer receives audio data via an audio input and further transmits it to the second computer, the audio data of the first computer is provided with consecutive sample numbers, which relate to the starting time, wherein the starting time is set by the first computer, in that a copy of the start of the further audio data is transmitted to the first computer and the starting time of the audio data of the first computer is defined relative to the starting time of the further audio data, a second computer is initialized for playing the further audio data, which is similarly provided with a consecutive sample number, the audio data is buffered in a storage and assigned to each other using the sample numbers.