This paper presents a system for converting digital voice data packets from Ethernet to analog signals using FPGA technology. The design comprises four key components: frame starter, address matching, buffer, and digital-to-analog converter (DAC), achieving a response time of less than 40 ms while utilizing only 11% of FPGA slices and 5% of IOBS on a Xilinx Spartan 3-E board. Future work will focus on audio compression and enhancing sound quality through advanced signal processing techniques.