I'll assume you'll acquire the data at the same rate as the sound card output (44.1kHz, 22.05kHz, or 11.025kHz) since you want to do this simultaneously (which, I assume, means also continuously). If not, you may need to interpolate or decimate your acquired data to one of these rates -or-not play the output continuously. Use AI configure and Sound Out configure outside your loop. Write some silent time to the sound out VI to prime the buffer, then do a sound out start and an AI start. Send the task IDs into a while loop, where you should do an AI read, process the data (if necessary) and write it out to Sound Out write. When you stop the loop, do an AI close and a sound out close. You'll still need to fill in quite a few details, but this structure should work.