“Wireless Audio is already a technically advanced field where Bluetooth and RF Communications are the main technologies (although most commercial audio equipment works with Bluetooth). Designing a simple IR Audio Link Circuit would not be beneficial when compared to the existing technologies but it surely will be a learning experience about the wireless audio transfer.
The reason for not being beneficial is the fact that unlike Bluetooth, IR is line-of-sight communication i.e. both the transmitter and receiver must always face each other without any obstacles. Also, the range may not the as large as that of a typical Bluetooth Wireless Audio.
None the less, for the purpose of understanding, let me design a simple IR Audio Link circuit using easily available components.”