This tutorial shows how to set up a USB-over-IP server with Ubuntu 10.04 as well as a USB-over-IP client (also running Ubuntu 10.04). The USB/IP Project aims to develop a general USB device sharing system over IP network. To share USB devices between computers with their full functionality, USB/IP encapsulates "USB I/O messages" into TCP/IP payloads and transmits them between computers. USB-over-IP can be useful for virtual machines, for example, that don't have access to the host system's hardware - USB-over-IP allows virtual machines to use remote USB devices.