The TCP Chimmney Offload feature was introduced in Windows Server 2003 SP2. It can offload certain functions from the OS to the network adapter card. A lot of our newer HP Servers have a Broadcomm Ethernet chipset that supports this function. It isn’t without its issues. To determine if it is in use you can run the netstat nt command like this:
TCP 192.168.4.97:1433 192.168.4.95:3560 ESTABLISHED InHost
TCP 192.168.4.97:1433 192.168.4.95:3617 ESTABLISHED InHost
The last column shows the offload status. In this example the offload state is shown as InHost for all connections, so TCP offload is not enabled.