The PulseAudio layer in Ubuntu allows you to divert the output of a source PC’s sound system to a remote PC. This is perfect if you have an always on PC running Ubuntu connected to your stereo 
Do the following:
On both machines:
sudo aptitude install padevschooser
On source PC:
- Select Main Menu > Sound & Video > PulseAudio Device Chooser.
- An applet starts in the notification area. Click and select Configure Local Sound Server.
- On the Network Access tab select both the check boxes to make sound devices discoverable.
On sink PC:
- Select Main Menu > Sound & Video > PulseAudio Device Chooser.
- On the Network Server tab select to enable network access to local sound devices (check the subsections of allow discovery and allow no authentication for simplicity)
Now when outputing some awesome soundz on your source PC click on the PA applet and select the remote machine in the Default Server submenu.
Done.
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Quite impressive
Well, in case you run into trouble with ALSA/Pulseaudio you can always resort to OSSv4….and networking audio ?….just mount the fs of the remote pc via NFS or sshfs and redirect to /[remote pc]/dev/dsp