How to send S/PDIF over GSM wireless network?

Hello,

I have audio stream in S/PDIF from point 1 to point 2. In point 2 I planning to put PC to record and store all this data. Also I need to send/ reach all this data over GSM network. I need some software on PC which could record data and then transfer it to suitable format for GSM network. What format will be good for GSM? Do you know on market any suitable software for this job? Or any suggestions how to do it?
Thanks