Can TCP be implemented via UDP?

Both TCP and UDP are built on top of the IP, but the TCP uses different packet structure and at the layer-2 it is not possible to mimic the TCP using UDP packets.

Of course, if you have the control on both the source and destination, then it is possible to create a reliable UDP tunnel for the TCP packets. This would require some internal information (packet number, ack/nack flags) in the body of the UDP packet.

There is an interesting project http://udt.sourceforge.net/

It is a broadcast-capable reliable file transfer mechanism built on top the UDP.

PseudoTCP is a protocol which implements TCP algorithms on top of the UDP. It was introduced since the NAT traversal for TCP is much more complicated than UDP. But some P2P applications do need a reliable data transfer among nodes.

So far as I know, there are two PseudoTCP variations: Libjingle and Libnice.Libjingle is an open source library from google which was initially for gtalk. You could take a look at file sharing example from libjingle: https://developers.google.com/talk/libjingle/file_share. Recently, Chrome desktop also use PseudoTCP implementation from libjingle for reliable connections.

If you're asking if you can use UDP as a Layer 2, then the answer is yes, sort of. There are various protocols that allow you to create a tunnel to another network using a UDP transport, such as L2TP and even IPsec (with NAT traversal). You could also do it at the application layer.

If you're asking if TCP can be implemented in UDP, the answer is no. First, TCP packets and UDP packets have an incompatible format. Second, TCP and UDP have different protocol numbers (seen in the IP header) which means that TCP traffic destined for a UDP port would not be passed to the correct upper-layer protocol.