Abstract: This study presents a reliable and low cost PC based Man to Machine (M2M) communication system developed to control remote devises using the most available and used Medias, the internet, SMS and telephone line. The use of these three Medias in one system is a feature that is lacked by many systems. A prototype of the system is implemented by integrating and tuning hardware and software parts. The prototype is used to control remote devices of hypothetical home. The hardware is implemented using off the shelf components and the supporting software is developed using VB.net technology. The proposed M2M system, collect the status of all controlled devices through a hardware circuit connected to the PC parallel port and store these information in database. The user, depending on the selected communication method (Internet or SMS or telephone line) can retrieve the collected data from the database through the selected communication media and can control the remote devices accordingly. The system was tested and proved to be reliable, efficient and flexible and have low cost as compared with other available systems used to control remote devices.