An Open Source Virtual Audio Cable/Pipeline for FM Stereo Tx

Hi friends,
Some of you know about Virtual Audio Cable (VAC), it is not freeware and there is no alternative of it which support 32bit/192kHz. And in Windows DDK contains some Virtual Audio Device Samples but there is no good tutorials about making windows virtual device driver beginners like me, also Microsoft changed the audio system to Wavert/Wasapi. If anyone have ideas to create a MME, WDMKS, WASAPI based Virtual Audio Device (VAD) or Virtual Audio Cable, source code please share it with help and commends if possible. I am an Electrical engineer with DSP as the core subject and a beginner in software, I am very curious in DSP and Emmbeded system programming, I know low level (such as driver development) programming is not an easy task but I need to make a VAC for my earlier FM stereo encoder project. If anyone know good downloadable ebooks about windows device driver programming please share the link of the website. Internet is the only of information about these things in my country. Please help me. I thank to Mr. Vincent in Breakaway forum for his timely help to complete FM Stereo Encoder.
Thanks to all
Syam S