here is the detailed description: Can any one give me the code or guide.

Create a networking application using the socket interface to implement a "computing engine" service over TCP.
following describes the application, session, and presentation layers.

C language program that reads a list of numbers, integer or floating point, separated with newlines, from the client side, and outputs the average of these numbers. Lines that begin with the character | are called substitutions; substitutions should be executed and your program should use the elapsed running time (in seconds) for its calculation.

The server reads all lines, and return the average value of all of these values (include the elapsed running time of some execution)

Here is an example output:

What's it needed for? Because it sounds like something straight from a CS class.

sorry I have just begun to start my network programming and I dont have much knowledge can you please explain in detail.

Thank You

What should I explain in detail?

You can find a pretty good introduction to network programming here.