Using com0com to redirect TCP/IP to a Serial Port
com0com is a open source program that can redirect TCP/IP data to a serial port for programs like Google Earth that accept serial port data. It is not quite as straight forward as GpsGate, but follow below to get it up and working. It makes things easier if you get a signed version. One of those can be obtained here: http://sourceforge.net/projects/com0com/files/com0com/2.2.2.0/. Grab the file that indicates signed. You also need the helper program, com2tcp, grab the 386 zip file with executable here: http://sourceforge.net/projects/com0com/files/com2tcp/1.3.0.0/. Follow the steps below for setup:
A couple of notes: