The HDAUDIO SoftV92 Data Fax Modem with SmartCP is a software-based modem (often referred to as a soft modem) that allows your computer to connect to the internet via a phone line, as well as send and receive faxes. The SmartCP (Smart Codec Processor) refers to the modem's ability to offload some of its processing tasks to the computer's CPU, which reduces the need for dedicated hardware. These types of modems were commonly used before broadband internet became widespread, though they may still be used in areas with limited internet connectivity options or for legacy systems.