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What is the relationship between iSCSI and TOE (TCP Offload)?

April 26, 2017iSCSI offload relationship TCP Toe

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What is the relationship between iSCSI and TOE (TCP Offload)?

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Strictly speaking, iSCSI is just another TCP application and any software iSCSI initiator should work with any NIC, whether it employs TOE or not. It just happens that iSCSI is an application that benefits greatly from TCP offload.