Hi,

I am looking for bluetooth IC/module that can receive audio(music/voice) via usb for example and transmit the same via the bluetooth to headset. also it should be capable of receiving voice from the headset via bluetooth. much like bluetooth IC used in call accept/end and listening music via bluetooth.

i ask this because i have come to know that there are bluetooth IC/module which are called sink, source and gateway which is making confusion for right selection. 

can anyone advice me which is the right bluetooth IC/module for my application?

Try the BC127 from BlueCreation - they also have a range of other modules, if that one doesn't suit.

You can find it here.

I have used the BC127 extensively in the past, but have never used the USB interface on it.

I've looked into IC's before, and unless you're building bazillions of units the cost to certify your board is going to eat you alive.

I've used Laird and BlueRadio modules for serial comms -- Laird was OK, and BlueRadio was great.  I haven't used audio modules, but if BlueRadio has one that's where I'd start.