Convert Data to sound and back
I think the medium is important, as are other factors such as the size of the files and the transmission time available. A simple algorithm would be to convert your files to text (UUENCODE should do that trick) then convert to morse code : http://www.codeproject.com/KB/vb/morsecode.aspx
Morse gives you a simple alphabet able to survive transmission over a fairly noisy radio channel.
If your carrier is cleaner a conversion of your UUEncoded file into a series of frequencies one per character would probably also work, and be easy enough to decode at the other end, Frequency Analyzer in C#