Packet voice protocols have been realized in many research works. But few studies for the interconnection of LAN and PABX to facilitate the voice communication have been done. In this paper, the gateway to interconnect the Ethernet LAN with the existing PABX telephone network for voice communication has been designed and implemented. The implemented gateway protocol is a modified protocol based on CCITT`s G.764 packetized voice protocol. To accomplish this goal the hardware system has been realized, which is divided into five parts: interface part with the telephone line, voice-processing part, PC interface part, controller part, and finally DTMF part. And the gateway software is divided into three parts: interface to make use of the packet driver which drives the network card, driver to drive the PABX gateway, and the protocol handling part.