ssh <user>@<remotehost> 'arecord -f cd -t raw | oggenc - -r' | mplayer -
ssh <user>@<remotehost> ffmpeg -f alsa -ac 1 -i hw:3 -f ogg - | mplayer - -idle -demuxer ogg

arecord -f cd -t raw | oggenc - -r | ssh <user>@<remotehost> mplayer -
ffmpeg -f alsa -ac 1 -i hw:3 -f ogg - | ssh <user>@<remotehost> mplayer - -idle -demuxer ogg

http://unix.stackexchange.com/questions/116919/redirect-sound-microphone-via-ssh-how-to-telephone-via-ssh