http://www.intel.com/technology/ioacceleration/

Intel® I/O Acceleration Technology (Intel® I/OAT) accelerates TCP/IP processing and reduces CPU  overhead. It scales up to eight GbE and 10 10GbE ports and supported on dual- or quad-core Xeon architecture.

Supported by Solaris beginning s11b89.

http://www.opensolaris.org/os/project/intel-platform/IOAT
http://opensolaris.org/os/community/arc/caselog/2008/257/mail

From  b89 ON:

http://dlc.sun.com/osol/on/downloads/b89/on-changelog-b89.html

6567008 driver for intel ioat v1 & v2 DMA engine needed
6582323 uioa – uio asynchronous, for support of Intel I/OAT hardware
6582330 sodirect – socket direct, for support of Intel I/OAT hardware
6582335 TCP/IP receive-side zero CPU copy for support of Intel I/OAT hardware

Some bugs were fixed in b91:

http://dlc.sun.com/osol/on/downloads/b91/on-changelog-b91.html

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