Over the years, there has been a lot of debate around features in Windows which are usually referred to as Microsoft Scalable Networking Pack (individual features are known as Receive Side Scaling (RSS) and Chimney/TCP Connection Offload/TOE), and the effect of having them enabled or disabled on our servers.

Taking the trip down the memory lane - while it is true that when the features were released in Windows 2003 SP2, there were some issues to work out (in both Microsoft and 3rd party code such as network drivers) - the situation has improved dramatically over the years, to the point where disabling them can have significant impact on the performance of your servers.

--> Please see the rest of the article : http://blogs.technet.com/b/exchange/archive/2011/11/14/time-to-revisit-recommendations-around-windows-networking-enhancements-usually-called-microsoft-scalable-networking-pack.aspx