An iSCSI TOE card offloads information from the network and separates the SCSI and Gigabit packets and routes them accordingly.

Whilst an iSCSI TOE card would offload some of the CPU processing it is not necessary for most servers. In our testing using a server with a Gigabit card and no iSCSI TOE card would typically use 5-10% CPU cycles. You would normally install an iSCSI TOE card if you wanted remote boot to disk or you had a database server and required all available CPU power.

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