apt-get install bridge-utils hostapd
  
Editer :
  vim /etc/network/interfaces

Ajouter :   
  allow-hotplug wlan0
  iface wlan0 inet manual
  
  # Bridge setup
  
  # for dhcp address
  iface br0 inet dhcp
  bridge_ports eth0 wlan0

Editer :
  vim /etc/default/hostapd

Modifier la variable :
  DAEMON_OPTS="/etc/hostapd/hostapd.conf"

Créer et Editer:
  vim /etc/hostapd/hostapd.conf

Insérer le contenu suivant en ajustant les paramètres selon les besoins :

  interface=wlan0
  driver=nl80211
  
  # YOUR BRIDGE NAME
  bridge=br0
  
  # YOUR COUNTRY HERE
  country_code=FR
  ieee80211d=1
  
  # MODIFY YOUR SSID HERE
  ssid=My-own-AP
  
  # CHANGE MODE HERE IF NEEDED
  hw_mode=g
  
  # CHANGE CHANNEL EVENTUALLY
  channel=6
  
  wme_enabled=0
  macaddr_acl=0
  auth_algs=1
  
  # WE USE WPA2
  wpa=2
  
  # MODIFY YOUR PASSPHRASE HERE
  wpa_passphrase=monmdp
  
  wpa_key_mgmt=WPA-PSK
  wpa_pairwise=TKIP
  rsn_pairwise=CCMP

Test:
  hostapd /etc/hostapd/hostapd.conf