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http://www.atmel.com/dyn/products/app_note...p?family_id=607AVR304: Half Duplex Interrupt Driven Software UART (11 pages, revision A, updated 8/97)
This Application Note describes how to make a half duplex UART on any AVR device using the 8-bit Timer/Counter0 and an external interrupt.
AVR305: Half Duplex Compact Software UART (9 pages, revision C, updated 09/05)
This Application Note describes how to implement a polled software UART capable of handling speeds up to 614,400 bps on an AT90S1200.