Its always a good idea to check if when reading your question again before posting makes you belive its self explaining and contains enough information.
Here it would be good to know in which context or which website / book you heard/read about it and how you think its important to you / affects you.
I am also not sure how well this question fits to this forum, some more CUCM related one might be better,...
In general, a hardware resource is based on hardware and a software resource on software :-)
Its just a forum or google query away to find:
https://supportforums.cisco.com/document/13129081/basic-hardware-base-ios-media-resources-configuration-and-registration-call
or
http://www.cisco.com/c/en/us/td/docs/voice_ip_comm/cucm/srnd/collab11/collab11/media.html
and
http://docwiki.cisco.com/wiki/CUCM_Media_Resources_FAQ
from the SRND Media sectio (SRND is always an interesting source for Cucm related questions):
MTP Resources
The following types of devices are available for use as an MTP:
Software MTP (Cisco IP Voice Media Streaming Application)
A software MTP is a device that is implemented by enabling the Cisco IP Voice Media Streaming Application on a Unified CM server. When the installed application is configured as an MTP application, it registers with a Unified CM node and informs Unified CM of how many MTP resources it supports. A software MTP device supports only G.711 streams or passthrough mode in a codec. The IP Voice Media Streaming Application is a resource that may also be used for several functions, and the design guidance must consider all functions together (see Cisco IP Voice Media Streaming Application).
Software MTP (Based on Cisco IOS)
- The capability to provide a software-based MTP on the router is available beginning with Cisco IOS Release 12.3(11)T for the Cisco 3800 Series Routers; Release 15.0(1)M for the Cisco 2900 Series and 3900 Series Routers; Release IOS-XE for ASR1002, 1004, and 1006 Routers; Release IOS-XE 3.2 for ASR1001 Routers; and Release 12.3(8)T4 for other router models.
- This MTP allows configuration of any of the following codecs, but only one may be configured at a given time: G.711 mu-law and a-law, G.729a, G.729, G.729ab, G.729b, and passthrough. Some of these are not pertinent to a Unified CM implementation.
- Router configurations permit up to 1,000 individual streams, which support 500 transcoded sessions. This number of G.711 streams generates 10 Mbytes of traffic. The Cisco ISR G2s and ASR routers can support significantly higher numbers than this.
DSP resources located in the voice modules or in the on-board Cisco Packet Voice/Fax Digital Signal Processor (PVDM2, PVDM3, or PVDM4) slots for Cisco Integrated Services Routers (ISRs) can also be used as MTP resource.
For more information on supported sessions with each PVDM module, refer the section on Capacity Planning for Media Resources.
Note
When Cisco IOS MTP resources are invoked by Unified CM for a call flow, a software session rather than a hardware DSP session is consumed unless the media legs of the call flow require transrating. Thus, for flows invoking an MTP, a DSP session is used only when transrating (conversion between media legs with the same codec but different packetization times) is required.
