TCP/IP offload engine (TOE)
TCP/ IP Offload Engine (TOE) is an implementation of TCP/IP in which some protocols of the protocol stack are processed directly by a dedicated microprocessor on the network interface card( NIC). The TOE engine is used to accelerate network file systems, it relieves the central processing unit from processing the lower part of the protocol stack and thus speeds up protocol processing. TOE units are available for Gigabit Ethernet and 10 Gigabit Ethernet.